# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4241-17. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4241-17`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4241-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17
- 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.
---
## 附 則 平成二四年三月三一日法律第一七号
suppl-4241-17 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4241-17/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1
**第一項** この法律は、平成二十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4241-17/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 第一条中地方税法第七十三条の四第一項第二十三号及び第三百四十九条の三第二十四項の改正規定、第二条中国有資産等所在市町村交付金法附則第十七項の改正規定並びに附則第八条第二項及び第十四条第二項の規定 平成二十四年七月一日
suppl-4241-17/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-1
the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxiii) and Article 349-3, paragraph (24) of the Local Tax Act, the provisions of Article 2 amending Article 17 of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, and the provisions of Article 8, paragraph (2) and Article 14, paragraph (2) of the Supplementary Provisions: July 1, 2012;
machine translation, not official
**二** 第一条中地方税法第五十条の七第一項及び第三百二十八条の七第一項の改正規定並びに次条第三項及び附則第七条第四項の規定 平成二十五年一月一日
suppl-4241-17/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-2
the provisions of Article 1 amending Article 50-7, paragraph (1) and Article 328-7, paragraph (1) of the Local Tax Act, and the provisions of paragraph (3) of the following Article and Article 7, paragraph (4) of the Supplementary Provisions: January 1, 2013;
machine translation, not official
**三** 第一条中地方税法第三十二条第十一項、第四十五条の二第一項ただし書、第三百十三条第十一項、第三百十七条の二第一項ただし書、第三百十七条の六及び第三百十七条の七第一項の改正規定並びに次条第二項並びに附則第七条第二項及び第三項の規定 平成二十六年一月一日
suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-3
the provisions of Article 1 amending Article 32, paragraph (11), Article 45-2, paragraph (1), proviso, Article 313, paragraph (11), Article 317-2, paragraph (1), proviso, Article 317-6 and Article 317-7, paragraph (1) of the Local Tax Act, and the provisions of paragraph (2) of the following Article and Article 7, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2014;
machine translation, not official
**四** 第一条中地方税法附則第五条の四の改正規定 福島復興再生特別措置法（平成二十四年法律第二十五号）の施行の日又はこの法律の施行の日のいずれか遅い日
suppl-4241-17/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-4
the provisions of Article 1 amending Article 5-4 of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) or the date of enforcement of this Act, whichever is later;
machine translation, not official
**五** 略
suppl-4241-17/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-5
Omitted
machine translation, not official
**六** 第一条中地方税法附則第十五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。） 電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日
suppl-4241-17/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-6
the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (37) of that Article): the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011).
machine translation, not official
### 第二条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
caption: machine translation, not official
suppl-4241-17/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、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-4241-17/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-1
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三十二条第十一項及び第四十五条の二第一項の規定は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五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-4241-17/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-2
The provisions of Article 32, paragraph (11) and Article 45-2, paragraph (1) of the New Act apply to individual prefectural inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第五十条の七第一項の規定は、平成二十五年一月一日以後に提出する新法第五十条の六第一項第一号に規定する退職所得申告書について適用する。
suppl-4241-17/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-3
The provisions of Article 50-7, paragraph (1) of the New Act apply to the retirement income return prescribed in Article 50-6, paragraph (1), item (i) of the New Act that is submitted on or after January 1, 2013.
machine translation, not official
### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-4241-17/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3
**第一項** 新法第七十二条の二十三（第二項第二号、第四号及び第五号に係る部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の二十三第二項に規定する社会保険診療については、なお従前の例による。
suppl-4241-17/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3/par-1
The provisions of Article 72-23 of the New Act (limited to the part relating to paragraph (2), items (ii), (iv) and (v)) apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to social insurance medical care prescribed in Article 72-23, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") provided before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 平成二十四年七月一日前に終了する事業年度分の関西国際空港株式会社及び旧法附則第九条第四項に規定する指定造成事業者に対する事業税の資本割の課税標準の算定については、なお従前の例による。
suppl-4241-17/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3/par-2
With regard to the calculation of the tax base of the capital levy of enterprise tax for Kansai International Airport Co., Ltd. and the designated land developer prescribed in Article 9, paragraph (4) of the Supplementary Provisions of the Former Act for business years ending before July 1, 2012, the provisions then in force continue to govern.
machine translation, not official
### 第四条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
caption: machine translation, not official
suppl-4241-17/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4241-17/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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 the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法附則第十一条第十一項の規定は、同項に規定する家屋の取得が施行日から平成二十六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「平成二十四年三月三十一日」とあるのは、「平成二十六年三月三十一日」とする。
suppl-4241-17/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-2
The provisions of Article 11, paragraph (11) of the Supplementary Provisions of the Former Act remain in force with regard to real property acquisition tax to be imposed on the acquisition of a house prescribed in that paragraph only where that acquisition takes place during the period from the Effective Date to March 31, 2014. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2014".
machine translation, not official
**第三項** 施行日前に旧法附則第十一条の四第三項に規定する認定がされた同項に規定する認定中小企業承継事業再生計画に従って事業の譲渡又は資産の譲渡を受けた同項に規定する認定中小企業承継事業再生事業者が同項に規定する不動産を施行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-4241-17/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-3
With regard to real property acquisition tax to be imposed on the acquisition of real property prescribed in Article 11-4, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a certified small and medium-sized enterprise succession reorganization business operator prescribed in that paragraph, which has received a transfer of business or a transfer of assets in accordance with a certified small and medium-sized enterprise succession reorganization plan prescribed in that paragraph for which the certification prescribed in that paragraph was made before the Effective Date, acquires that real property on or after the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 旧法附則第五十一条第四項に規定する代替家屋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-4241-17/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-4
With regard to real property acquisition tax imposed on the acquisition of a replacement house prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法附則第五十一条第五項に規定する土地の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4241-17/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-5
With regard to real property acquisition tax imposed on the acquisition of land prescribed in Article 51, paragraph (5) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第六項** 旧法附則第五十一条第六項に規定する農用地の取得に対して課する不動産取得税については、なお従前の例による。
suppl-4241-17/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-4/par-6
With regard to real property acquisition tax imposed on the acquisition of agricultural land prescribed in Article 51, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
### 第五条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
caption: machine translation, not official
suppl-4241-17/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-5
**第一項** 別段の定めがあるものを除き、新法の規定中自動車取得税に関する部分は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。
suppl-4241-17/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-5/par-1
Except as otherwise provided, the provisions of the New Act relating to automobile acquisition tax apply to automobile acquisition tax to be imposed on the acquisition of a motor vehicle on or after the Effective Date, and with regard to automobile acquisition tax imposed on the acquisition of a motor vehicle before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法附則第五十二条第二項に規定する代替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-4241-17/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-5/par-2
With regard to automobile acquisition tax imposed on the acquisition of a replacement motor vehicle prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法附則第五十二条第三項に規定する他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-4241-17/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-5/par-3
With regard to automobile acquisition tax imposed on the acquisition of another motor vehicle prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
### 第六条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
caption: machine translation, not official
suppl-4241-17/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6
**第一項** 新法附則第十二条の三の規定は、平成二十四年度以後の年度分の自動車税について適用し、平成二十三年度分までの自動車税については、なお従前の例による。
suppl-4241-17/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-1
The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply to automobile tax for fiscal 2012 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2011, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法附則第五十四条第二項に規定する対象区域内用途廃止等自動車に代わるものと道府県知事が認める自動車に対して課する自動車税については、なお従前の例による。
suppl-4241-17/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-2
With regard to automobile tax imposed on a motor vehicle that the prefectural governor recognizes as replacing a motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法附則第五十四条第三項に規定する場合における同項に規定する他の自動車に対して課する自動車税については、なお従前の例による。
suppl-4241-17/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-3
With regard to automobile tax imposed on another motor vehicle prescribed in Article 54, paragraph (3) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第四項** 旧法附則第五十四条第七項に規定する場合における同項に規定する対象区域内自動車に対して課する自動車税については、なお従前の例による。
suppl-4241-17/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-6/par-4
With regard to automobile tax imposed on a motor vehicle within the target area prescribed in Article 54, paragraph (7) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
### 第七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
caption: machine translation, not official
suppl-4241-17/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7
**第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、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-4241-17/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-1
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax 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
**第二項** 新法第三百十三条第十一項及び第三百十七条の二第一項の規定は、平成二十六年度以後の年度分の個人の市町村民税について適用し、平成二十五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-4241-17/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-2
The provisions of Article 313, paragraph (11) and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 2014 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2013.
machine translation, not official
**第三項** 新法第三百十七条の六第五項から第八項までの規定は、平成二十六年一月一日以後に提出すべき同条第七項に規定する報告書について適用する。
suppl-4241-17/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-3
The provisions of Article 317-6, paragraphs (5) through (8) of the New Act apply to the reports prescribed in paragraph (7) of that Article that are to be filed on or after January 1, 2014.
machine translation, not official
**第四項** 新法第三百二十八条の七第一項の規定は、平成二十五年一月一日以後に提出する新法第三百二十八条の六第一項第一号に規定する退職所得申告書について適用する。
suppl-4241-17/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-4
The provisions of Article 328-7, paragraph (1) of the New Act apply to the retirement income returns prescribed in Article 328-6, paragraph (1), item (i) of the New Act that are filed on or after January 1, 2013.
machine translation, not official
### 第八条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
caption: machine translation, not official
suppl-4241-17/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8
**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、平成二十四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-4241-17/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/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 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011.
machine translation, not official
**第二項** 新法第三百四十九条の三第二十四項の規定は、平成二十五年度以後の年度分の固定資産税について適用し、旧法第三百四十九条の三第二十四項に規定する固定資産に対して課する平成二十四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-4241-17/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-2
The provisions of Article 349-3, paragraph (24) of the New Act apply to fixed assets tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2012 imposed on fixed assets prescribed in Article 349-3, paragraph (24) of the Former Act.
machine translation, not official
**第三項** 平成二十二年四月一日から平成二十四年三月三十一日までの間に取得された旧法附則第十五条第二項に規定する施設又は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-4241-17/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-3
The provisions then in force continue to govern fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012.
machine translation, not official
**第四項** 平成十五年二月十五日から平成二十四年三月三十一日までの間に取得された旧法附則第十五条第三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-4241-17/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-4
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired during the period from February 15, 2003 to March 31, 2012.
machine translation, not official
**第五項** 平成二十二年四月一日から平成二十四年三月三十一日までの間に新たに取得された旧法附則第十五条第八項に規定する機械その他の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-4241-17/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-5
The provisions then in force continue to govern fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2010 to March 31, 2012.
machine translation, not official
**第六項** 平成二十二年四月一日から平成二十四年三月三十一日までの間に取得された旧法附則第十五条第十二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-4241-17/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-6
With regard to the fixed assets tax imposed on facilities prescribed in Article 15, paragraph (12) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2012, the provisions then in force continue to govern.
machine translation, not official
**第七項** 平成十八年四月一日から平成二十四年三月三十一日までの間に新たに取得された旧法附則第十五条第十八項に規定する施設に対して課する固定資産税については、なお従前の例による。
suppl-4241-17/art-8/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-7
With regard to the fixed assets tax imposed on facilities prescribed in Article 15, paragraph (18) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2006 to March 31, 2012, the provisions then in force continue to govern.
machine translation, not official
**第八項** 平成二十二年四月一日から平成二十五年三月三十一日までの間に取得された旧法附則第十五条第二十項に規定する構築物に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成二十四年三月三十一日」とあるのは、「平成二十五年三月三十一日」とする。
suppl-4241-17/art-8/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-8
With regard to the fixed assets tax imposed on structures prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2013, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2012" in that paragraph is deemed to be replaced with "March 31, 2013".
machine translation, not official
**第九項** 平成二十一年四月一日から平成二十四年三月三十一日までの間に新たに取得された旧法附則第十五条第三十四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-4241-17/art-8/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-9
With regard to the fixed assets tax imposed on equipment prescribed in Article 15, paragraph (34) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern.
machine translation, not official
**第十項** 昭和六十三年四月一日から平成二十六年一月一日までの間に旧法附則第十五条の三第二項に規定する旧資産に対応するものとして取得された家屋又は償却資産に対して課する固定資産税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成二十三年一月一日」とあるのは「平成二十六年一月一日」と、「平成二十三年度」とあるのは「平成二十九年度」とする。
suppl-4241-17/art-8/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-10
With regard to the fixed assets tax imposed on houses or depreciable assets acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017".
machine translation, not official
**第十一項** 平成二十一年四月一日から平成二十四年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定する貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4241-17/art-8/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-11
With regard to the fixed assets tax imposed on rental dwellings prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed during the period from April 1, 2009 to March 31, 2012, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 旧法附則第五十六条第十三項に規定する対象区域内住宅用地に代わるものと市町村長が認める土地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-4241-17/art-8/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-12
With regard to the fixed assets tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 旧法附則第五十六条第十四項に規定する対象区域内家屋に代わるものと市町村長が認め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-4241-17/art-8/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-13
With regard to the fixed assets tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 旧法附則第五十六条第十五項に規定する対象区域内償却資産に代わるものと市町村長（旧法第三百八十九条の規定の適用を受ける償却資産にあっては、当該償却資産の価格等を決定する総務大臣又は道府県知事）が認め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-4241-17/art-8/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-14
With regard to the fixed assets tax imposed on depreciable assets that the mayor of the municipality (in the case of depreciable assets subject to Article 389 of the Former Act, the Minister for Internal Affairs and Communications or the prefectural governor who determines the price, etc. of those depreciable assets) finds to replace the depreciable assets within the target area prescribed in Article 56, paragraph (15) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
### 第九条（住宅用地及び市街化区域農地に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Residential Land and Farmland in Urbanization Promotion Areas
caption: machine translation, not official
suppl-4241-17/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9
**第一項** 旧法附則第十八条第二項（住宅用地に係る部分に限る。）及び第四項、第十九条の四第二項及び第四項、第二十五条第二項（住宅用地に係る部分に限る。）及び第四項並びに第二十七条の二第二項及び第四項の規定は、平成二十四年度分及び平成二十五年度分の固定資産税又は都市計画税については、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
旧法附則第十八条第二項 前項 附則第十八条第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第十八条第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項 附則第十八条第一項
旧法附則第十九条の四第二項 前項 附則第十九条の四第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第十九条の四第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項 附則第十九条の四第一項
旧法附則第二十五条第二項 前項 附則第二十五条第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第二十五条第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項の 附則第二十五条第一項の
旧法附則第二十七条の二第二項 前項 附則第二十七条の二第一項
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
十分の八 十分の九
旧法附則第二十七条の二第四項 〇・八 〇・九
平成二十一年度から平成二十三年度までの各年度分 平成二十四年度分及び平成二十五年度分
第一項の 附則第二十七条の二第一項の
suppl-4241-17/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
The provisions of Article 18, paragraph (2) (limited to the portion pertaining to residential land) and paragraph (4), Article 19-4, paragraphs (2) and (4), Article 25, paragraph (2) (limited to the portion pertaining to residential land) and paragraph (4), and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act remain in force with respect to the fixed assets tax or city planning tax for fiscal 2012 and fiscal 2013. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 18, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 18, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 18, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 18, paragraph (1) of the Supplementary Provisions
Article 19-4, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 19-4, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 19-4, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 19-4, paragraph (1) of the Supplementary Provisions
Article 25, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 25, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 25, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 25, paragraph (1) of the Supplementary Provisions
Article 27-2, paragraph (2) of the Supplementary Provisions of the Former Act the preceding paragraph Article 27-2, paragraph (1) of the Supplementary Provisions
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
eight-tenths nine-tenths
Article 27-2, paragraph (4) of the Supplementary Provisions of the Former Act 0.8 0.9
for each fiscal year from fiscal 2009 through fiscal 2011 fiscal 2012 and fiscal 2013
paragraph (1) Article 27-2, paragraph (1) of the Supplementary Provisions
machine translation, not official
**第二項** 前項の場合における地方税法の規定（固定資産税又は都市計画税に関する部分に限る。）の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
附則第十七条第六号イの表（２） 又は第十九条の四の規定（ 若しくは第十九条の四又は地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号。以下「平成二十四年改正法」という。）附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正法第一条の規定による改正前の地方税法（以下「平成二十四年改正前の地方税法」という。）附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項の規定（
地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号）第一条の規定による改正前の地方税法（以下「平成二十四年改正前の地方税法」という。） 平成二十四年改正前の地方税法
附則第十七条第六号ロの表（２） 又は第二十七条の二の規定（ 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項若しくは第四項若しくは第二十七条の二第二項若しくは第四項の規定（
附則第十八条第六項 第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第十八条の三第二項第二号ロ及び第三号ロ並びに第四項第二号ロ及び第三号ロ 附則第十八条 附則第十八条又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項
同条 これらの規定
附則第十八条の三第五項 前各項 前各項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項及び第四項
附則第十九条第二項 第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第十九条の四第三項 第一項の 第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項の
同条第六項 附則第十八条第六項
第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第十九条の四第一項 附則第十九条の四第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項
附則第十九条の四第四項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第十九条の四第五項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第十九条の四第六項 及び第二項 及び第二項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第二十一条の二第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項に規定する住宅用地据置固定資産税額をいう。以下同じ。）
又は市街化区域農地調整固定資産税額 、市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第四項に規定する市街化区域農地据置固定資産税額をいう。以下同じ。）
附則第二十一条の二第二項の表附則第十八条第六項の項 及び第四項 及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十一条の二第二項の表附則第十九条の四第四項の項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第二十一条の二第二項の表附則第十九条の四第五項及び第六項の項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項
附則第二十二条第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
附則第二十三条 若しくは第十九条の四 若しくは第十九条の四若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
（附則第十九条の四 （附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第十八条の 附則第十八条若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項の
又は附則第十九条の四 又は附則第十九条の四若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十四条 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
若しくは第十九条の四 若しくは第十九条の四若しくは平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額
若しくは市街化区域農地調整固定資産税額 、市街化区域農地調整固定資産税額若しくは市街化区域農地据置固定資産税額
附則第二十五条第六項 第一項及び第四項の 第一項及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第四項の
同条第六項 附則第十八条第六項
「第一項及び第四項 「第一項及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十五条第一項及び第四項 附則第二十五条第一項及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第四項
附則第二十五条の三第二項第二号ロ及び第三号ロ並びに第四項第二号ロ及び第三号ロ 附則第二十五条 附則第二十五条又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項若しくは第四項
同条 これらの規定
附則第二十五条の三第五項 前各項 前各項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項及び第四項
附則第二十六条第二項 第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十七条の二第三項 第一項の 第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第四項の
同条第六項 附則第十八条第六項
第四項 第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十七条の二第一項 附則第二十七条の二第一項及び平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第四項
附則第二十七条の二第四項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の二第五項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の二第六項 第二項 第二項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の四の二第一項 又は第二十七条の二 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第二項若しくは第四項若しくは第二十七条の二第二項若しくは第四項
宅地等調整都市計画税額 宅地等調整都市計画税額、住宅用地据置都市計画税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十五条第四項に規定する住宅用地据置都市計画税額をいう。）
又は市街化区域農地調整都市計画税額 、市街化区域農地調整都市計画税額又は市街化区域農地据置都市計画税額（平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第四項に規定する市街化区域農地据置都市計画税額をいう。）
附則第二十七条の四の二第二項の表附則第十八条第六項の項 及び第四項 及び第四項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第四項
附則第二十七条の四の二第二項の表附則第二十七条の二第四項の項 前三項 前三項並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の四の二第二項の表附則第二十七条の二第五項及び第六項の項 から第三項まで から第三項まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項及び第四項
附則第二十七条の五第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額
又は市街化区域農地調整固定資産税額 、市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額
附則第二十七条の五第二項 附則第十九条の四 附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十八条第一項 又は第十九条の四 若しくは第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項若しくは第十九条の四第二項若しくは第四項
附則第二十八条第一項第一号 宅地等調整固定資産税額 宅地等調整固定資産税額、住宅用地据置固定資産税額
附則第二十八条第一項第三号 市街化区域農地調整固定資産税額 市街化区域農地調整固定資産税額又は市街化区域農地据置固定資産税額
附則第二十八条第三項 附則第十九条の四 附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十九条の二 又は第二十七条の二 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項若しくは第二十七条の二第二項若しくは第四項
附則第二十九条の四第一項 又は附則第十九条の四 若しくは附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
又は第二十七条の二 若しくは第二十七条の二又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第二十七条の二第二項若しくは第四項
附則第二十九条の七第一項 から附則第二十九条の五まで から附則第二十九条の五まで並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項並びに第二十七条の二第二項及び第四項
附則第二十九条の七第四項 附則第十九条の四 附則第十九条の四又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項若しくは第四項
附則第二十九条の七第五項 第二十九条の五 第二十九条の五並びに平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十九条の四第二項及び第四項並びに第二十七条の二第二項及び第四項
附則第三十一条の三第一項 から第五項まで から第五項まで又は平成二十四年改正法附則第九条第一項の規定によりなおその効力を有するものとして読み替えて適用される平成二十四年改正前の地方税法附則第十八条第二項若しくは第四項
suppl-4241-17/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
In the application of the provisions of the Local Tax Act (limited to the portions relating to the fixed assets tax or city planning tax) in the case referred to in the preceding paragraph, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 17, item (vi), (a), table (2) of the Supplementary Provisions or the provisions of Article 19-4 ( or Article 19-4, or Article 18, paragraph (2) or (4), or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012; hereinafter referred to as the "2012 Amendment Act") (hereinafter referred to as the "Local Tax Act Before the 2012 Amendment") as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act (
the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 17 of 2012) (hereinafter referred to as the "Local Tax Act Before the 2012 Amendment") Local Tax Act Before the 2012 Amendment
Article 17, item (vi), (b), table (2) of the Supplementary Provisions or the provisions of Article 27-2 ( or Article 27-2, or Article 25, paragraph (2) or (4), or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act (
Article 18, paragraph (6) of the Supplementary Provisions paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 18-3, paragraph (2), item (ii), (b) and item (iii), (b), and paragraph (4), item (ii), (b) and item (iii), (b) of the Supplementary Provisions Article 18 of the Supplementary Provisions Article 18 of the Supplementary Provisions or Article 18, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
that Article these provisions
Article 18-3, paragraph (5) of the Supplementary Provisions the preceding paragraphs the preceding paragraphs and Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19, paragraph (2) of the Supplementary Provisions paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (3) of the Supplementary Provisions paragraph (1) paragraph (1) and Article 19-4, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
paragraph (6) of that Article Article 18, paragraph (6) of the Supplementary Provisions
paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (1) of the Supplementary Provisions Article 19-4, paragraph (1) of the Supplementary Provisions and Article 19-4, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (4) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (5) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 19-4, paragraph (6) of the Supplementary Provisions and paragraph (2) and paragraph (2) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
through paragraph (3) through paragraph (3) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 21-2, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level (meaning the residential land fixed assets tax held at the prior level prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
or adjusted fixed assets tax amount for farmland in an urbanization promotion area , adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area (meaning the frozen fixed assets tax on farmland in an urbanization promotion area prescribed in Article 19-4, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
the row for Article 18, paragraph (6) in the table of Article 21-2, paragraph (2) of the Supplementary Provisions and paragraph (4) and paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 19-4, paragraph (4) in the table of Article 21-2, paragraph (2) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 19-4, paragraphs (5) and (6) in the table of Article 21-2, paragraph (2) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 19-4, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 22, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 23 of the Supplementary Provisions or Article 19-4 or Article 19-4 or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
(Article 19-4 (Article 19-4 or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 18 of the Supplementary Provisions Article 18 or Article 18, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or Article 19-4 of the Supplementary Provisions or Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 24 of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or Article 19-4 or Article 19-4 or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
or adjusted fixed assets tax amount for farmland in an urbanization promotion area , adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area
Article 25, paragraph (6) of the Supplementary Provisions paragraphs (1) and (4) paragraphs (1) and (4) and Article 25, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
paragraph (6) of that Article Article 18, paragraph (6) of the Supplementary Provisions
"paragraphs (1) and (4) "paragraphs (1) and (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 25, paragraphs (1) and (4) of the Supplementary Provisions Article 25, paragraphs (1) and (4) of the Supplementary Provisions and Article 25, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 25-3, paragraph (2), item (ii), (b) and item (iii), (b), and paragraph (4), item (ii), (b) and item (iii), (b) of the Supplementary Provisions Article 25 of the Supplementary Provisions Article 25 of the Supplementary Provisions or Article 25, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
that Article these provisions
Article 25-3, paragraph (5) of the Supplementary Provisions the preceding paragraphs the preceding paragraphs and Article 25, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 26, paragraph (2) of the Supplementary Provisions paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (3) of the Supplementary Provisions paragraph (1) paragraph (1) and Article 27-2, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
paragraph (6) of that Article Article 18, paragraph (6) of the Supplementary Provisions
paragraph (4) paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (1) of the Supplementary Provisions Article 27-2, paragraph (1) of the Supplementary Provisions and Article 27-2, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (4) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (5) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-2, paragraph (6) of the Supplementary Provisions paragraph (2) paragraph (2) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
through paragraph (3) through paragraph (3) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-4-2, paragraph (1) of the Supplementary Provisions or Article 27-2 or Article 27-2, or Article 25, paragraph (2) or (4) or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted city planning tax amount for building land, etc. adjusted city planning tax amount for building land, etc., residential land city planning tax held at the prior level (meaning the residential land city planning tax held at the prior level prescribed in Article 25, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
or adjusted city planning tax amount for farmland in an urbanization promotion area , adjusted city planning tax amount for farmland in an urbanization promotion area, or frozen city planning tax on farmland in an urbanization promotion area (meaning the frozen city planning tax on farmland in an urbanization promotion area prescribed in Article 27-2, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act; the same applies hereinafter)
the row for Article 18, paragraph (6) in the table of Article 27-4-2, paragraph (2) of the Supplementary Provisions and paragraph (4) and paragraph (4) and Article 18, paragraph (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 27-2, paragraph (4) in the table of Article 27-4-2, paragraph (2) of the Supplementary Provisions the preceding three paragraphs the preceding three paragraphs and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
the row for Article 27-2, paragraphs (5) and (6) in the table of Article 27-4-2, paragraph (2) of the Supplementary Provisions through paragraph (3) through paragraph (3) and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 27-5, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
or adjusted fixed assets tax amount for farmland in an urbanization promotion area , adjusted fixed assets tax amount for farmland in an urbanization promotion area, or frozen fixed assets tax on farmland in an urbanization promotion area
Article 27-5, paragraph (2) of the Supplementary Provisions Article 19-4 of the Supplementary Provisions Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 28, paragraph (1) of the Supplementary Provisions or Article 19-4 or Article 19-4, or Article 18, paragraph (2) or (4) or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 28, paragraph (1), item (i) of the Supplementary Provisions adjusted fixed assets tax amount for building land, etc. adjusted fixed assets tax amount for building land, etc., residential land fixed assets tax held at the prior level
Article 28, paragraph (1), item (iii) of the Supplementary Provisions adjusted fixed assets tax amount for farmland in an urbanization promotion area adjusted fixed assets tax amount for farmland in an urbanization promotion area or frozen fixed assets tax on farmland in an urbanization promotion area
Article 28, paragraph (3) of the Supplementary Provisions Article 19-4 of the Supplementary Provisions Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-2 of the Supplementary Provisions or Article 27-2 or Article 27-2, or Article 19-4, paragraph (2) or (4) or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-4, paragraph (1) of the Supplementary Provisions or Article 19-4 of the Supplementary Provisions or Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
or Article 27-2 or Article 27-2, or Article 27-2, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-7, paragraph (1) of the Supplementary Provisions through Article 29-5 of the Supplementary Provisions through Article 29-5 of the Supplementary Provisions and Article 19-4, paragraphs (2) and (4), and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-7, paragraph (4) of the Supplementary Provisions Article 19-4 of the Supplementary Provisions Article 19-4 of the Supplementary Provisions or Article 19-4, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 29-7, paragraph (5) of the Supplementary Provisions Article 29-5 Article 29-5 and Article 19-4, paragraphs (2) and (4), and Article 27-2, paragraphs (2) and (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as they remain in force and are applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
Article 31-3, paragraph (1) of the Supplementary Provisions through paragraph (5) through paragraph (5) or Article 18, paragraph (2) or (4) of the Supplementary Provisions of the Local Tax Act Before the 2012 Amendment as it remains in force and is applied with replaced terms pursuant to Article 9, paragraph (1) of the Supplementary Provisions of the 2012 Amendment Act
machine translation, not official
### 第十条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
caption: machine translation, not official
suppl-4241-17/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10
**第一項** 市町村は、平成二十四年度から平成二十六年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、地方税法附則第十八条の三（同法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（同法附則第二十七条の四の二第二項において準用する場合を含む。）の規定（これらの規定を前条第二項の規定により読み替えて適用する場合を含む。）を適用しないことができる。
suppl-4241-17/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
A municipality may, for the fixed assets tax and city planning tax for each fiscal year from fiscal 2012 through fiscal 2014, as provided by Municipal Ordinance, not apply the provisions of Article 18-3 of the Supplementary Provisions of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act) and Article 25-3 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act) (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the preceding Article).
machine translation, not official
**第二項** 前項の場合には、地方税法附則第十八条第六項第一号から第三号までに掲げる宅地等で平成二十四年度から平成二十六年度までの各年度に係る賦課期日において同法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、同法附則第十七条及び第十八条（同法附則第二十一条の二第二項において準用する場合を含む。）の規定（これらの規定を前条第二項の規定により読み替えて適用する場合を含む。次項及び第四項において同じ。）並びに前条第一項の規定によりなおその効力を有するものとして読み替えて適用される旧法附則第十八条第二項及び第四項の規定を適用する。
suppl-4241-17/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2
In the case referred to in the preceding paragraph, with regard to the fixed assets tax for each fiscal year from fiscal 2012 through fiscal 2014 on building land, etc. set forth in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the Local Tax Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of that Act on the assessment date for each of those fiscal years (excluding building land, etc. to which the provisions of the following paragraph apply) and that, among such land, fell under the building land, etc. set forth in the right-hand column of that table on the assessment date for the previous fiscal year of each of those fiscal years, respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), the provisions of Article 17 and Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act) (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the preceding Article; the same applies in the following paragraph and paragraph (4)) and the provisions of Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act as they remain in force and are applied with replaced terms pursuant to paragraph (1) of the preceding Article apply, deeming that the change-of-use building land, etc. was, respectively, building land, etc. set forth in the left-hand column of that table on the assessment date for the previous fiscal year of each of those fiscal years.
machine translation, not official
**第三項** 第一項の場合には、地方税法附則第十八条第六項第二号に掲げる宅地等で平成二十四年度に係る賦課期日において同法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十四年度の宅地等」という。）、同法附則第十八条第六項第三号に掲げる宅地等で平成二十五年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十五年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で平成二十六年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十六年度の宅地等」という。）のうち、当該宅地等の類似土地（同法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が平成二十四年度の宅地等にあっては平成二十三年度、平成二十五年度の宅地等にあっては平成二十四年度、平成二十六年度の宅地等にあっては平成二十五年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成二十四年度の宅地等にあっては平成二十四年度分、平成二十五年度の宅地等にあっては平成二十五年度分、平成二十六年度の宅地等にあっては平成二十六年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、同法附則第十七条及び第十八条（同法附則第二十一条の二第二項において準用する場合を含む。）の規定並びに前条第一項の規定によりなおその効力を有するものとして読み替えて適用される旧法附則第十八条第二項及び第四項の規定を適用する。
suppl-4241-17/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
In the case referred to in paragraph (1), among building land, etc. set forth in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the Local Tax Act that falls under the building land, etc. set forth in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of that Act on the assessment date for fiscal 2012 (hereinafter in this paragraph referred to as "fiscal 2012 building land, etc."), building land, etc. set forth in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of that Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal 2013 (hereinafter in this paragraph referred to as "fiscal 2013 building land, etc."), or building land, etc. set forth in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of that Act that falls under the building land, etc. set forth in the left-hand column of that table on the assessment date for fiscal 2014 (hereinafter in this paragraph referred to as "fiscal 2014 building land, etc."), with regard to the fixed assets tax for fiscal 2012 in the case of fiscal 2012 building land, etc., for fiscal 2013 in the case of fiscal 2013 building land, etc., or for fiscal 2014 in the case of fiscal 2014 building land, etc. on land whose similar land (meaning the similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of that Act; the same applies hereinafter in this paragraph) fell under the building land, etc. set forth in the right-hand column of that table, respectively, on the assessment date for fiscal 2011 in the case of fiscal 2012 building land, etc., for fiscal 2012 in the case of fiscal 2013 building land, etc., or for fiscal 2013 in the case of fiscal 2014 building land, etc. (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), the provisions of Article 17 and Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act) and the provisions of Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act as they remain in force and are applied with replaced terms pursuant to paragraph (1) of the preceding Article apply, deeming that the similar land was, respectively, building land, etc. set forth in the left-hand column of that table on the assessment date for the previous fiscal year.
machine translation, not official
**第四項** 第一項の場合には、平成二十四年度から平成二十六年度までの各年度に係る賦課期日において地方税法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る同法附則第十七条及び第十八条（同法附則第二十一条の二第二項において準用する場合を含む。）の規定並びに前条第一項の規定によりなおその効力を有するものとして読み替えて適用される旧法附則第十八条第二項及び第四項の規定並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-4241-17/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4
In the case referred to in paragraph (1), for the application of the provisions of Article 17 and Article 18 of the Supplementary Provisions of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act), the provisions of Article 18, paragraphs (2) and (4) of the Supplementary Provisions of the Former Act as they remain in force and are applied with replaced terms pursuant to paragraph (1) of the preceding Article, and the provisions of the preceding two paragraphs, relating to the fixed assets tax for each fiscal year from fiscal 2012 through fiscal 2014 on building land, etc. that, on the assessment date for each of those fiscal years, has any two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of that Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of that Act (hereinafter in this paragraph referred to as the "part that is general residential land"), or the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of that Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land, or the part that is non-residential building land, etc. is each deemed to be one piece of building land, etc.
machine translation, not official
**第五項** 前三項の規定は、平成二十四年度から平成二十六年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定（これらの規定を前条第二項の規定により読み替えて適用する場合を含む。次項において同じ。）により読み替えられた同法附則第十八条第六項第一号から第三号まで」と、「第十八条（同法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、「附則第十八条第二項及び第四項」とあるのは「附則第二十五条第二項及び第四項」と、第三項中「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた同法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた同法附則第十八条第六項第三号」と、「第十八条（同法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、「附則第十八条第二項及び第四項」とあるのは「附則第二十五条第二項及び第四項」と、前項中「及び第十八条（同法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と、「附則第十八条第二項及び第四項」とあるのは「附則第二十五条第二項及び第四項」と読み替えるものとする。
suppl-4241-17/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to the city planning tax for each fiscal year from fiscal 2012 through fiscal 2014. In this case, the phrase "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the Local Tax Act" in paragraph (2) is deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the Local Tax Act as replaced pursuant to the provisions of Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the preceding Article; the same applies in the following paragraph)", the phrase "Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act)" with "Article 25 or Article 27-4-2 of the Supplementary Provisions of that Act", and the phrase "Article 18, paragraphs (2) and (4) of the Supplementary Provisions" with "Article 25, paragraphs (2) and (4) of the Supplementary Provisions"; in paragraph (3), the phrase "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the Local Tax Act" is deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the Local Tax Act as replaced pursuant to the provisions of Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of that Act" with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of that Act as replaced pursuant to the provisions of Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions of that Act", the phrase "Article 18 of the Supplementary Provisions of that Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act)" with "Article 25 or Article 27-4-2 of the Supplementary Provisions of that Act", and the phrase "Article 18, paragraphs (2) and (4) of the Supplementary Provisions" with "Article 25, paragraphs (2) and (4) of the Supplementary Provisions"; and in the preceding paragraph, the phrase "and Article 18 of the Supplementary Provisions of the Local Tax Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of that Act)" is deemed to be replaced with ", Article 25 and Article 27-4-2 of the Supplementary Provisions of the Local Tax Act", and the phrase "Article 18, paragraphs (2) and (4) of the Supplementary Provisions" with "Article 25, paragraphs (2) and (4) of the Supplementary Provisions".
machine translation, not official
### 第十一条（平成二十三年度課税免除区域等に関する経過措置） — Transitional Measures Concerning Fiscal 2011 Tax Exemption Areas, etc.
caption: machine translation, not official
suppl-4241-17/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11
**第一項** 旧法附則第五十五条の二第二項に規定する平成二十三年度課税免除区域は、平成二十三年度の新法附則第五十五条の二第二項に規定する課税免除区域とみなす。
suppl-4241-17/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11/par-1
The fiscal 2011 tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the Former Act is deemed to be the tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the New Act for fiscal 2011.
machine translation, not official
**第二項** 旧法附則第五十五条の二第四項に規定する平成二十四年度課税免除区域は、平成二十四年度の新法附則第五十五条の二第二項に規定する課税免除区域とみなす。
suppl-4241-17/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11/par-2
The fiscal 2012 tax exemption area prescribed in Article 55-2, paragraph (4) of the Supplementary Provisions of the Former Act is deemed to be the tax exemption area prescribed in Article 55-2, paragraph (2) of the Supplementary Provisions of the New Act for fiscal 2012.
machine translation, not official
**第三項** 旧法附則第五十五条の二第五項の規定により公示された区域は、平成二十四年度の新法附則第五十五条の二第四項に規定する減額課税初年度区域とみなす。
suppl-4241-17/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-11/par-3
The area publicly notified pursuant to Article 55-2, paragraph (5) of the Supplementary Provisions of the Former Act is deemed to be the first-year reduced-taxation area prescribed in Article 55-2, paragraph (4) of the Supplementary Provisions of the New Act for fiscal 2012.
machine translation, not official
### 第十二条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
caption: machine translation, not official
suppl-4241-17/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12
**第一項** 旧法附則第五十七条第四項に規定する対象区域内用途廃止等自動車に代わるものと市町村長が認める軽自動車に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-1
With regard to the light motor vehicle tax imposed on a light motor vehicle that the mayor of the municipality finds to replace a motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (4) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法附則第五十七条第五項に規定する場合における同項に規定する他の軽自動車に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-2
With regard to the light motor vehicle tax imposed on another light motor vehicle prescribed in Article 57, paragraph (5) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法附則第五十七条第六項に規定する対象区域内用途廃止等二輪自動車等に代わるものと市町村長が認める二輪自動車等に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-3
With regard to the light motor vehicle tax imposed on a two-wheeled motor vehicle, etc. that the mayor of the municipality finds to replace a two-wheeled motor vehicle, etc. whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (6) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第四項** 旧法附則第五十七条第七項に規定する場合における同項に規定する他の二輪自動車等に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-4
With regard to the light motor vehicle tax imposed on another two-wheeled motor vehicle, etc. prescribed in Article 57, paragraph (7) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法附則第五十七条第八項に規定する対象区域内用途廃止等小型特殊自動車に代わるものと市町村長が認める小型特殊自動車に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-5
With regard to the light motor vehicle tax imposed on a special small motor vehicle that the mayor of the municipality finds to replace a special small motor vehicle whose use within the target area has been discontinued, etc. prescribed in Article 57, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第六項** 旧法附則第五十七条第九項に規定する場合における同項に規定する他の小型特殊自動車に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-6
With regard to the light motor vehicle tax imposed on another special small motor vehicle prescribed in Article 57, paragraph (9) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第七項** 旧法附則第五十七条第十三項に規定する場合における同項に規定する対象区域内軽自動車等に対して課する軽自動車税については、なお従前の例による。
suppl-4241-17/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-12/par-7
With regard to the light motor vehicle tax imposed on the light motor vehicle, etc. within the target area prescribed in Article 57, paragraph (13) of the Supplementary Provisions of the Former Act in the case prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
### 第十三条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4241-17/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-13
**第一項** 旧法附則第三十三条第一項から第三項まで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-4241-17/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-13/par-1
With regard to the business office tax imposed on the business prescribed in Article 33, paragraphs (1) through (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
### 第十四条（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-4241-17/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14
**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、平成二十四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-4241-17/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-1
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2012 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2011, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七百二条第二項の規定（新法第三百四十九条の三第二十四項の規定に関する部分に限る。）は、新法第三百四十九条の三第二十四項の規定の適用を受ける固定資産に対して課する平成二十五年度以後の年度分の都市計画税について適用し、旧法第三百四十九条の三第二十四項の規定の適用を受ける固定資産に対して課する平成二十四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-4241-17/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-2
The provisions of Article 702, paragraph (2) of the New Act (limited to the part relating to the provisions of Article 349-3, paragraph (24) of the New Act) apply to city planning tax for fiscal 2013 and subsequent fiscal years imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the New Act, and with regard to city planning tax up to fiscal 2012 imposed on fixed assets subject to the provisions of Article 349-3, paragraph (24) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第三項** 昭和六十三年四月一日から平成二十六年一月一日までの間に旧法附則第十五条の三第二項に規定する旧資産に対応するものとして取得された家屋に対して課する都市計画税については、同項の規定は、なおその効力を有する。この場合において、同項中「平成二十三年一月一日」とあるのは「平成二十六年一月一日」と、「平成二十三年度」とあるのは「平成二十九年度」とする。
suppl-4241-17/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-3
With regard to the city planning tax imposed on houses acquired during the period from April 1, 1988 to January 1, 2014 as corresponding to the old assets prescribed in Article 15-3, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "January 1, 2011" is deemed to be replaced with "January 1, 2014", and the phrase "fiscal 2011" with "fiscal 2017".
machine translation, not official
**第四項** 旧法附則第五十六条第十三項に規定する対象区域内住宅用地に代わるものと市町村長が認める土地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-4241-17/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-4
With regard to the city planning tax imposed on land that the mayor of the municipality finds to replace the residential land within the target area prescribed in Article 56, paragraph (13) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法附則第五十六条第十四項に規定する対象区域内家屋に代わるものと市町村長が認め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-4241-17/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-5
With regard to the city planning tax imposed on a house that the mayor of the municipality finds to replace the house within the target area prescribed in Article 56, paragraph (14) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
machine translation, not official
### 第十五条（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — Transitional Measures Concerning Areas Unfit for Habitation, etc. First Designated and Publicly Notified by the Minister for Internal Affairs and Communications on or after the Effective Date
caption: machine translation, not official
suppl-4241-17/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15
**第一項** 総務大臣が施行日以後最初に新法附則第五十一条第四項の規定により指定して公示した同項に規定する居住困難区域（以下この項において「居住困難区域」という。）は、同条第四項から第六項まで及び新法附則第五十六条第十三項から第十五項までの規定の適用については、平成二十三年三月十一日から居住困難区域であったものとみなす。この場合において、新法附則第五十一条第四項中「当該居住困難区域を指定する旨の公示があつた日」とあるのは「同日」と、同条第五項及び第六項並びに新法附則第五十六条第十三項から第十五項までの規定中「居住困難区域を指定する旨の公示があつた日において当該」とあるのは「平成二十三年三月十一日において」とする。
suppl-4241-17/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1
The area unfit for habitation prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "area unfit for habitation") that the Minister for Internal Affairs and Communications first designated and publicly notified on or after the Effective Date pursuant to that paragraph is deemed, for the application of the provisions of Article 51, paragraphs (4) through (6) and Article 56, paragraphs (13) through (15) of the Supplementary Provisions of the New Act, to have been an area unfit for habitation from March 11, 2011. In this case, in Article 51, paragraph (4) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area unfit for habitation was given" is deemed to be replaced with "that date", and in the provisions of Article 51, paragraphs (5) and (6) and Article 56, paragraphs (13) through (15) of the Supplementary Provisions of the New Act, the phrase "on the date on which public notice designating the area unfit for habitation was given, that" is deemed to be replaced with "on March 11, 2011,".
machine translation, not official
**第二項** 総務大臣が施行日以後最初に新法附則第五十二条第二項第一号の規定により指定して公示した同号に規定する自動車持出困難区域（以下この項において「自動車持出困難区域」という。）は、同条第二項及び第三項、新法附則第五十四条第二項、第三項及び第七項並びに新法附則第五十七条第四項から第九項まで及び第十三項の規定の適用については、平成二十三年三月十一日から自動車持出困難区域であったものとみなす。この場合において、新法附則第五十二条第二項中「当該各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあり、及び同項第一号中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同項第二号及び第三号中「自動車持出困難区域を指定する旨の公示があつた日から当該」とあるのは「平成二十三年三月十一日から」と、同条第三項中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、新法附則第五十四条第二項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「附則第五十二条第二項」とあるのは「地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成二十四年法律第十七号。以下「平成二十四年改正法」という。）附則第十五条第二項の規定により読み替えて適用される附則第五十二条第二項」と、「同項各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同条第三項中「附則第五十二条第三項」とあるのは「平成二十四年改正法附則第十五条第二項の規定により読み替えて適用される附則第五十二条第三項」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第七項中「当該対象区域内自動車に係る自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、新法附則第五十七条第四項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「附則第五十二条第二項」とあるのは「平成二十四年改正法附則第十五条第二項の規定により読み替えて適用される附則第五十二条第二項」と、「同項各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同条第五項中「附則第五十二条第三項」とあるのは「平成二十四年改正法附則第十五条第二項の規定により読み替えて適用される附則第五十二条第三項」と、「同項に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第六項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「当該各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「自動車持出困難区域を指定する旨の公示があつた日から継続して当該」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号及び第三号中「自動車持出困難区域を指定する旨の公示があつた日から当該」とあるのは「平成二十三年三月十一日から」と、同条第七項中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第八項中「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、「当該各号に規定する自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「自動車持出困難区域を指定する旨の公示があつた日から継続して当該」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号及び第三号中「自動車持出困難区域を指定する旨の公示があつた日から当該」とあるのは「平成二十三年三月十一日から」と、同条第九項中「当該自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」と、「平成二十四年度分及び平成二十五年度分」とあるのは「平成二十三年度から平成二十五年度までの各年度分」と、同条第十三項中「当該対象区域内軽自動車等に係る自動車持出困難区域を指定する旨の公示があつた日」とあるのは「平成二十三年三月十一日」とする。
suppl-4241-17/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-2
The area where removing motor vehicles is difficult prescribed in Article 52, paragraph (2), item (i) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "area where removing motor vehicles is difficult") that the Minister for Internal Affairs and Communications first designated and publicly notified on or after the Effective Date pursuant to that item is deemed, for the application of the provisions of Article 52, paragraphs (2) and (3), Article 54, paragraphs (2), (3) and (7), and Article 57, paragraphs (4) through (9) and (13) of the Supplementary Provisions of the New Act, to have been an area where removing motor vehicles is difficult from March 11, 2011. In this case, in Article 52, paragraph (2) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given", and in item (i) of that paragraph, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given", are deemed to be replaced with "March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 52, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", in Article 54, paragraph (2) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", the phrase "Article 52, paragraph (2) of the Supplementary Provisions" with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the items of that paragraph was given" with "March 11, 2011", in Article 54, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 54, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult pertaining to that motor vehicle within the target area was given" is deemed to be replaced with "March 11, 2011", in Article 57, paragraph (4) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", the phrase "Article 52, paragraph (2) of the Supplementary Provisions" with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the items of that paragraph was given" with "March 11, 2011", in Article 57, paragraph (5) of the Supplementary Provisions of the New Act, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the 2012 Amendment Act", the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in that paragraph was given" with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (6) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given" with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "continuously from March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 57, paragraph (7) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (8) of the Supplementary Provisions of the New Act, the phrase "for fiscal 2012 and fiscal 2013" is deemed to be replaced with "for each fiscal year from fiscal 2011 through fiscal 2013", and the phrase "the date on which public notice designating the area where removing motor vehicles is difficult prescribed in the relevant items was given" with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "continuously from March 11, 2011", in items (ii) and (iii) of that paragraph, the phrase "from the date on which public notice designating the area where removing motor vehicles is difficult was given, that" is deemed to be replaced with "from March 11, 2011", in Article 57, paragraph (9) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating that area where removing motor vehicles is difficult was given" is deemed to be replaced with "March 11, 2011", and the phrase "for fiscal 2012 and fiscal 2013" with "for each fiscal year from fiscal 2011 through fiscal 2013", in Article 57, paragraph (13) of the Supplementary Provisions of the New Act, the phrase "the date on which public notice designating the area where removing motor vehicles is difficult pertaining to that light motor vehicle, etc. within the target area was given" is deemed to be replaced with "March 11, 2011".
machine translation, not official
### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4241-17/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-16
**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。以下この条において同じ。）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-4241-17/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-16/par-1
With regard to the application of penal provisions to acts committed before this Act comes into effect (or, in the case of the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article), and to acts committed after this Act comes into effect in relation to local taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
### 第十八条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4241-17/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-18
**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-4241-17/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-18/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.
machine translation, not official
---
## Cites
- suppl-4241-17/art-1/par-1/item-1: 附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4241-17/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-2
- suppl-4241-17/art-1/par-1/item-1: 第十四条第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4241-17/art-14/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-2
- suppl-4241-17/art-1/par-1/item-2: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4241-17/art-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-3
- suppl-4241-17/art-1/par-1/item-2: 附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4241-17/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-4
- suppl-4241-17/art-1/par-1/item-3: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4241-17/art-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-2
- suppl-4241-17/art-1/par-1/item-3: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4241-17/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-2
- suppl-4241-17/art-1/par-1/item-3: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4241-17/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-3
- suppl-4241-17/art-2/par-2: 新法第三十二条第十一項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/ja/local-tax-act/art-32/par-11 · https://japanlaw.org/l/325AC0000000226/art-32/par-11
- suppl-4241-17/art-2/par-2: 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-4241-17/art-2/par-3: 新法第五十条の七第一項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-50-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-7/par-1
- suppl-4241-17/art-2/par-3: 新法第五十条の六第一項第一号 → 地方税法 第五十条の六第一項第一号 (Article 50-6, paragraph (1), item (i)), art-50-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-50-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-50-6/par-1/item-1
- suppl-4241-17/art-3/par-1: 新法第七十二条の二十三 → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/ja/local-tax-act/art-72-23 · https://japanlaw.org/l/325AC0000000226/art-72-23
- suppl-4241-17/art-6/par-1: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
- suppl-4241-17/art-7/par-2: 新法第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/ja/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11
- suppl-4241-17/art-7/par-2: 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-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-5
- suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-6
- suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-7 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-7
- suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第八項 (Article 317-6, paragraph (8)), art-317-6/par-8 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-8 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-8
- suppl-4241-17/art-7/par-4: 新法第三百二十八条の七第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1
- suppl-4241-17/art-7/par-4: 新法第三百二十八条の六第一項第一号 → 地方税法 第三百二十八条の六第一項第一号 (Article 328-6, paragraph (1), item (i)), art-328-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-1
- suppl-4241-17/art-8/par-2: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23
- suppl-4241-17/art-9/par-2: 前項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4241-17/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
- suppl-4241-17/art-10/par-1: 地方税法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4241-17/art-10/par-1: 同法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4241-17/art-10/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4241-17/art-10/par-1: 同法附則第二十七条の四の二第二項 → 地方税法 附則第二十七条の四の二第二項 (Supplementary Provisions, Article 27-4-2, paragraph (2)), suppl-3251-226/art-27-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- suppl-4241-17/art-10/par-1: 前条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4241-17/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
- suppl-4241-17/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-17/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
- suppl-4241-17/art-10/par-2: 地方税法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-4241-17/art-10/par-2: 地方税法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4241-17/art-10/par-2: 地方税法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4241-17/art-10/par-2: 同法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4241-17/art-10/par-2: 次項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-17/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
- suppl-4241-17/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-17/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2
- suppl-4241-17/art-10/par-2: 同法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4241-17/art-10/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4241-17/art-10/par-2: 同法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4241-17/art-10/par-2: 前条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4241-17/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
- suppl-4241-17/art-10/par-2: 第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4241-17/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4
- suppl-4241-17/art-10/par-2: 前条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4241-17/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
- suppl-4241-17/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-17/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
- suppl-4241-17/art-10/par-3: 地方税法附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4241-17/art-10/par-3: 同法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4241-17/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-17/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
- suppl-4241-17/art-10/par-3: 同法附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4241-17/art-10/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4
- suppl-4241-17/art-10/par-3: 同法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-4241-17/art-10/par-3: 同法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4241-17/art-10/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4241-17/art-10/par-3: 同法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4241-17/art-10/par-3: 前条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4241-17/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
- suppl-4241-17/art-10/par-4: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4241-17/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
- suppl-4241-17/art-10/par-4: 地方税法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4241-17/art-10/par-4: この項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4241-17/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4
- suppl-4241-17/art-10/par-4: 同法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4241-17/art-10/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4241-17/art-10/par-4: 同法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4241-17/art-10/par-4: 前条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4241-17/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-1
- suppl-4241-17/art-10/par-4: 前二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-17/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2
- suppl-4241-17/art-10/par-4: 前二項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-17/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
- suppl-4241-17/art-10/par-5: 前三項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-17/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2
- suppl-4241-17/art-10/par-5: 前三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-17/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
- suppl-4241-17/art-10/par-5: 前三項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4241-17/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4
- suppl-4241-17/art-10/par-5: 前条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4241-17/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
- suppl-4241-17/art-14/par-2: 新法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/ja/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2
- suppl-4241-17/art-14/par-2: 新法第三百四十九条の三第二十四項 → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-23 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-23
- suppl-4241-17/art-15/par-1: 新法附則第五十一条第四項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3
- suppl-4241-17/art-15/par-1: この項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4241-17/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1
- suppl-4241-17/art-15/par-1: 同条第四項から第六項まで → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4
- suppl-4241-17/art-15/par-1: 同条第四項から第六項まで → 地方税法 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-3251-226/art-51/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-51/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-5
- suppl-4241-17/art-15/par-1: 新法附則第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十二項 (Supplementary Provisions, Article 56, paragraph (12)), suppl-3251-226/art-56/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-12
- suppl-4241-17/art-15/par-1: 新法附則第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-13
- suppl-4241-17/art-15/par-1: 新法附則第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-56/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-14
- suppl-4241-17/art-15/par-2: この項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4241-17/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-2
- suppl-4241-17/art-16/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4241-17/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1
- suppl-4241-17/art-16/par-1: この条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4241-17/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-16
- suppl-4241-17/art-18/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-4241-17/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2
## Cited by
13 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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-4241-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-3
- 地方税法 附則第九条第二項（住宅用地及び市街化区域農地に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-9/par-2
- 地方税法 附則第十条第一項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-1
- 地方税法 附則第十条第二項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-2
- 地方税法 附則第十条第三項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-3
- 地方税法 附則第十条第四項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-4
- 地方税法 附則第十条第五項（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-10/par-5
- 地方税法 附則第十五条第一項（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-1
- 地方税法 附則第十五条第二項（総務大臣が施行日以後最初に指定して公示した居住困難区域等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-15/par-2
- 地方税法 附則第十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-16/par-1
- 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4241-17/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-18/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-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-20261027T202151-336, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-336, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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-20261027T214204-281, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-282, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-283, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-284, 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