# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十一条 (Supplementary Provisions, Article 11) — address `suppl-4241-69/art-11`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

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

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### 第十一条
<sup>suppl-4241-69/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11</sup>

**第一項**  元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者が一部施行日以後に終了する課税期間に係る元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第二号に掲げる金額が第一号に掲げる金額を超えないときは、当該事業者に対する元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項の規定の適用については、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して得た譲渡割額」とする。
<sup>suppl-4241-69/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1</sup>
Where a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act submits a return pursuant to the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in item (ii) does not exceed the amount set forth in item (i), then, for the application of the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced to that business operator, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
<sup>machine translation, not official</sup>

  **一**  次のイに掲げる金額に百分の二十五を乗じて得た金額、次のロに掲げる金額に六十三分の十七を乗じて得た金額及び次のハに掲げる金額に七十八分の二十二を乗じて得た金額の合計額
  <sup>suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1</sup>
  the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100, the amount obtained by multiplying the amount set forth in (b) below by 17/63, and the amount obtained by multiplying the amount set forth in (c) below by 22/78:
  <sup>machine translation, not official</sup>

    **イ**  当該課税期間中に当該事業者が行った附則第四条第二項に規定する経過措置対象課税資産の譲渡等に係る消費税額の合計額
    <sup>suppl-4241-69/art-11/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-1</sup>
    the total amount of consumption tax pertaining to the taxable transfers, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions that the business operator made during that taxable period;
    <sup>machine translation, not official</sup>

    **ロ**  当該課税期間中に当該事業者が行った前条第二項に規定する元年経過措置対象課税資産の譲渡等に係る消費税額の合計額
    <sup>suppl-4241-69/art-11/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-2</sup>
    the total amount of consumption tax pertaining to the taxable transfers, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article that the business operator made during that taxable period;
    <sup>machine translation, not official</sup>

    **ハ**  当該課税期間中に当該事業者が行った課税資産の譲渡等及び特定課税仕入れ（附則第四条第二項に規定する経過措置対象課税資産の譲渡等及び前条第二項に規定する元年経過措置対象課税資産の譲渡等を除く。）に係る消費税額の合計額
    <sup>suppl-4241-69/art-11/par-1/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1/sub-3</sup>
    the total amount of consumption tax pertaining to the taxable transfers, etc. of assets and specified taxable purchases (excluding the taxable transfers, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions and the taxable transfers, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article) that the business operator made during that taxable period.
    <sup>machine translation, not official</sup>

  **二**  次のイに掲げる金額に百分の二十五を乗じて得た金額、次のロに掲げる金額に六十三分の十七を乗じて得た金額及び次のハに掲げる金額に七十八分の二十二を乗じて得た金額の合計額
  <sup>suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2</sup>
  the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100, the amount obtained by multiplying the amount set forth in (b) below by 17/63, and the amount obtained by multiplying the amount set forth in (c) below by 22/78:
  <sup>machine translation, not official</sup>

    **イ**  当該課税期間中に当該事業者が行った附則第四条第三項に規定する経過措置対象課税仕入れ等について、消費税法改正法附則第二条、第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定若しくは同条第四項若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例によることとされた旧消費税法第三章の規定又は消費税法改正法附則第五条第六項（消費税法改正法附則第六条第二項、第七条第二項、第八条第二項又は第十四条第二項において準用する場合を含む。）若しくは第五条第七項（消費税法改正法附則第七条第三項において準用する場合を含む。）の規定若しくは消費税法改正法附則第十四条第四項若しくは第十九条の規定に基づく政令の規定により読み替えて適用される新消費税法第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
    <sup>suppl-4241-69/art-11/par-1/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-1</sup>
    with regard to the taxable purchases, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions that the business operator made during that taxable period, the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the Former Consumption Tax Act for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2, Article 8, paragraph (3), Articles 9 through 12 or Article 14, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or under the provisions of Chapter III of the New Consumption Tax Act as applied with terms replaced pursuant to the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 6, paragraph (2), Article 7, paragraph (2), Article 8, paragraph (2) or Article 14, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 7, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act;
    <sup>machine translation, not official</sup>

    **ロ**  当該課税期間中に当該事業者が行った前条第三項に規定する元年経過措置対象課税仕入れ等について、消費税法改正法附則第十五条の規定、消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定、消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第十四条第四項の規定に基づく政令の規定、消費税法改正法附則第十六条の三の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例によることとされた元年旧消費税法第三章の規定又は消費税法改正法附則第十六条第二項において読み替えて準用する消費税法改正法附則第五条第六項（消費税法改正法附則第十六条第三項又は第十六条の二第二項において準用する場合を含む。）若しくは第五条第七項（消費税法改正法附則第十六条第三項において準用する場合を含む。）の規定若しくは消費税法改正法附則第十六条第一項において読み替えて準用する消費税法改正法附則第十四条第四項の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定により読み替えて適用される消費税法改正法第三条の規定による改正後の消費税法（ハにおいて「元年新消費税法」という。）第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
    <sup>suppl-4241-69/art-11/par-1/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-2</sup>
    with regard to the taxable purchases, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article that the business operator made during that taxable period, the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the 2019 Former Consumption Tax Act for which the provisions then in force are to continue to govern pursuant to the provisions of Article 15 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, Article 8, paragraph (3), Articles 9 through 12 or Article 14, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Cabinet Order under Article 14, paragraph (4) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, Article 16-3 of the Supplementary Provisions of the Consumption Tax Act Amendment Act or the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or under the provisions of Chapter III of the Consumption Tax Act after amendment by Article 3 of the Consumption Tax Act Amendment Act (referred to as the "2019 New Consumption Tax Act" in (c)) as applied with terms replaced pursuant to the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 16-2, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act), the provisions of Article 14, paragraph (4) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act;
    <sup>machine translation, not official</sup>

    **ハ**  当該課税期間中に当該事業者が行った課税仕入れ若しくは特定課税仕入れ又は当該課税期間中に保税地域から引き取った課税貨物（附則第四条第三項に規定する経過措置対象課税仕入れ等及び前条第三項に規定する元年経過措置対象課税仕入れ等を除く。）について、元年新消費税法第三章の規定により当該課税期間の消費税法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからニまでに掲げる消費税額の合計額
    <sup>suppl-4241-69/art-11/par-1/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2/sub-3</sup>
    with regard to the taxable purchases or specified taxable purchases made by the business operator during that taxable period or taxable goods taken from a bonded area during that taxable period (excluding the taxable purchases, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions and the taxable purchases, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article), the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the 2019 New Consumption Tax Act.
    <sup>machine translation, not official</sup>

**第二項**  元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者が一部施行日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項第四号に規定する消費税額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、前項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者を元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかつた金額」とする。
<sup>suppl-4241-69/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2</sup>
Where a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in Article 45, paragraph (1), item (iv) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in item (ii) of the preceding paragraph exceeds the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced. In this case, the phrase "the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
<sup>machine translation, not official</sup>

**第三項**  元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が一部施行日以後に終了する課税期間に係る元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者に対する元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかつた金額」とする。
<sup>suppl-4241-69/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3</sup>
Where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in paragraph (1), item (ii) exceeds the amount set forth in item (i) of that paragraph, then, for the application of the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced to that business operator, the phrase "the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
<sup>machine translation, not official</sup>

**第四項**  元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。）が一部施行日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項第五号に規定する不足額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、前条第二項に規定する元年経過措置対象課税資産の譲渡等、附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えないときは、当該事業者を元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号に掲げる金額から同項第二号に掲げる金額を控除して得た譲渡割額」とする。
<sup>suppl-4241-69/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4</sup>
Where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the shortfall prescribed in Article 45, paragraph (1), item (v) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, the taxable transfer, etc. of assets subject to the 2019 transitional measures prescribed in paragraph (2) of the preceding Article, the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions, or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, and the amount set forth in paragraph (1), item (ii) does not exceed the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced. In this case, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012) from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
<sup>machine translation, not official</sup>

**第五項**  元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十六条第一項の規定により消費税に係る申告書を提出しようとする者に限る。）が一部施行日以後に終了する課税期間に係る元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に附則第四条第三項に規定する経過措置対象課税仕入れ等又は前条第三項に規定する元年経過措置対象課税仕入れ等に係る消費税額が含まれているときは、当該事業者に対する元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額」とあるのは、「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第二号イに掲げる金額、同号ロに掲げる金額及び同号ハに掲げる金額、同号に掲げる金額」とする。
<sup>suppl-4241-69/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5</sup>
Where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act (limited to a person who intends to submit a return for consumption tax pursuant to the provisions of Article 46, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced for a taxable period ending on or after the Partial Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable purchase, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions or the taxable purchase, etc. subject to the 2019 transitional measures prescribed in paragraph (3) of the preceding Article, then, for the application of the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced to that business operator, the phrase "the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78" in that paragraph is deemed to be replaced with "the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012), the amount set forth in (b) of that item and the amount set forth in (c) of that item, the amount set forth in that item".
<sup>machine translation, not official</sup>

**第六項**  第一項又は第二項の場合において、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項に規定する事業者が、適用対象期間における課税仕入れ等の税額の計算について平成二十八年所得税法等改正法附則第三十九条第一項の規定の適用を受けるときは、当該事業者に対しては、第一項又は第二項の規定にかかわらず、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十八第一項の規定を適用する。
<sup>suppl-4241-69/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6</sup>
In the case referred to in paragraph (1) or (2), where a business operator prescribed in Article 72-88, paragraph (1) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the 2016 Income Tax Act, etc. Amendment Act with regard to the computation of tax on taxable purchases, etc. for the applicable period, the provisions of Article 72-88, paragraph (1) of the 2019 New Local Tax Act as so replaced apply to that business operator, notwithstanding the provisions of paragraph (1) or (2).
<sup>machine translation, not official</sup>

**第七項**  第三項から第五項までの場合において、元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項に規定する事業者が、適用対象期間における課税仕入れ等の税額の計算について平成二十八年所得税法等改正法附則第三十九条第一項の規定の適用を受けるときは、当該事業者に対しては、第三項から第五項までの規定にかかわらず、元年新地方税法附則第九条の五後段の規定により読み替えられた元年新地方税法第七十二条の八十八第二項の規定を適用する。
<sup>suppl-4241-69/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7</sup>
In the cases referred to in paragraphs (3) through (5), where a business operator prescribed in Article 72-88, paragraph (2) of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the 2019 New Local Tax Act is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the 2016 Income Tax Act, etc. Amendment Act with regard to the computation of tax on taxable purchases, etc. for the applicable period, the provisions of Article 72-88, paragraph (2) of the 2019 New Local Tax Act as so replaced apply to that business operator, notwithstanding the provisions of paragraphs (3) through (5).
<sup>machine translation, not official</sup>

**第八項**  前各項に定めるもののほか、これらの規定の適用がある場合における元年新地方税法第二章第三節及び附則第九条の四から第九条の十六までの規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。
<sup>suppl-4241-69/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-8</sup>
In addition to what is provided for in the preceding paragraphs, the technical replacement of terms necessary for the application of the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the 2019 New Local Tax Act in the case where those provisions apply, and other necessary matters, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4241-69/art-11/par-1: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-1: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-1: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-1: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-1: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-1: 第二号 → 地方税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-4241-69/art-10/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-2
- suppl-4241-69/art-11/par-1: 第一号 → 地方税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-4241-69/art-10/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3/item-1
- suppl-4241-69/art-11/par-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-1: 同項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-1/item-1/sub-1: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-1/item-1/sub-2: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-1/item-1/sub-3: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-1/item-1/sub-3: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-1/item-2/sub-1: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-1: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-11/par-1/item-2/sub-1: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-11/par-1/item-2/sub-2: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-2: 消費税法改正法第三条 → e-Gov law 424AC0000000068, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4241-69/art-11/par-1/item-2/sub-2: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-11/par-1/item-2/sub-2: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-11/par-1/item-2/sub-3: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-3: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-1/item-2/sub-3: 消費税法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4241-69/art-11/par-1/item-2/sub-3: 同項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4241-69/art-11/par-2: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-2: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-2: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-2: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-11/par-2: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- suppl-4241-69/art-11/par-2: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-2: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-2: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-2: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-2: 前項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-2: 同項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-2: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-3: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-3: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-3: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-11/par-3: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-3: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-3: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-3: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-3: 第一項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-3: 同項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-4: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-4: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-4: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4241-69/art-11/par-4: 同項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- suppl-4241-69/art-11/par-4: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4241-69/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-2
- suppl-4241-69/art-11/par-4: 前条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4241-69/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- suppl-4241-69/art-11/par-4: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-4: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-4: 第一項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-4: 同項第一号 → 地方税法 附則第十一条第一項第一号 (Supplementary Provisions, Article 11, paragraph (1), item (i)), suppl-4241-69/art-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-1
- suppl-4241-69/art-11/par-4: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-4: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-5: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-5: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-5: 消費税法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- suppl-4241-69/art-11/par-5: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4241-69/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3
- suppl-4241-69/art-11/par-5: 前条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4241-69/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-3
- suppl-4241-69/art-11/par-5: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号）附則第十一条第一項第二号 → 地方税法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4241-69/art-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1/item-2
- suppl-4241-69/art-11/par-6: 第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4241-69/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- suppl-4241-69/art-11/par-6: 第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4241-69/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- suppl-4241-69/art-11/par-6: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-6: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-11/par-6: 元年新地方税法第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- suppl-4241-69/art-11/par-7: 第三項から第五項まで → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4241-69/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- suppl-4241-69/art-11/par-7: 第三項から第五項まで → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4241-69/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- suppl-4241-69/art-11/par-7: 第三項から第五項まで → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4241-69/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- suppl-4241-69/art-11/par-7: 元年新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-11/par-7: 元年新地方税法第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4241-69/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4241-69/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4241-69/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4241-69/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4241-69/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4241-69/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
- suppl-4241-69/art-11/par-8: 前各項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4241-69/art-11/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 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-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- 地方税法 附則第十条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-2
- 地方税法 附則第十条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-4
- 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1
- 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2
- 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3
- 地方税法 附則第十一条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4
- 地方税法 附則第十一条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5
- 地方税法 附則第十一条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6
- 地方税法 附則第十一条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7
- 地方税法 附則第十一条第八項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-8

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-285, 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