# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4)

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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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-4241-69/art-4`
- 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-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4
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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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### 第四条
<sup>suppl-4241-69/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4</sup>

**第一項**  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新地方税法第七十二条の八十七各項に規定する事業者が施行日以後に終了する消費税法第四十二条第一項、第四項又は第六項に規定する課税期間に係る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新地方税法第七十二条の八十七各項の規定による申告書で消費税法第四十三条第一項第四号に掲げる金額を記載したものを提出する場合において、同号に掲げる金額の計算の基礎となる金額に経過措置対象課税資産の譲渡等又は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、これらの事業者に対する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新地方税法第七十二条の八十七各項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項	同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に六十三分の十七を乗じて得た金額	同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における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。以下この条において「地方税法等改正法」という。）附則第五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）及び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）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第五条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
第二項	同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に六十三分の十七を乗じて得た金額	同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における地方税法等改正法附則第五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）及び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）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第五条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
第三項	同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に六十三分の十七を乗じて得た金額	同法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなした場合における地方税法等改正法附則第五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）及び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）、消費税法第四十三条第一項に規定する中間申告対象期間を一の課税期間とみなして地方税法等改正法附則第五条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額
<sup>suppl-4241-69/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1</sup>
Where a business operator prescribed in each paragraph of Article 72-87 of the 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 New Local Tax Act submits, for a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that ends on or after the Effective Date, a return pursuant to the provisions of each paragraph of Article 72-87 of the New Local Tax Act as so replaced that states the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act, and the amount on which the calculation of the amount set forth in that item is based includes the amount of consumption tax pertaining to a taxable transfer, etc. of assets subject to transitional measures or a taxable purchase, etc. subject to transitional measures, then, for the application of the provisions of each paragraph of Article 72-87 of the New Local Tax Act as so replaced to those business operators, the words and phrases set forth in the middle column of the following table in the provisions of that Article 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.
paragraph (1)	the amount set forth in Article 42, paragraph (1), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 17/63	the remainder obtained by deducting the amount set forth in Article 5, 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; hereinafter in this Article referred to as the "Local Tax Act Amendment Act") 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), and 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), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
paragraph (2)	the amount set forth in Article 42, paragraph (4), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 17/63	the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act 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), and 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), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
paragraph (3)	the amount set forth in Article 42, paragraph (6), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 17/63	the remainder obtained by deducting the amount set forth in Article 5, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act 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), and 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), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period
<sup>machine translation, not official</sup>

**第二項**  前項の経過措置対象課税資産の譲渡等とは、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消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。以下「消費税法改正法」という。）附則第二条、第五条第一項から第五項まで、第六条第一項、第七条第一項、第八条第一項若しくは第十四条第一項の規定又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、消費税法改正法第二条の規定による改正前の消費税法（以下「旧消費税法」という。）第二十九条に規定する税率が適用される課税資産の譲渡等をいう。
<sup>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</sup>
The taxable transfer, etc. of assets subject to transitional measures referred to in the preceding paragraph means a taxable transfer, etc. of assets to which, pursuant to the provisions of Article 2, Article 5, paragraphs (1) through (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; hereinafter referred to as the "Consumption Tax Act Amendment Act"), or the provisions of Cabinet Order under paragraph (4) of that Article or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by Article 2 of the Consumption Tax Act Amendment Act (hereinafter referred to as the "Former Consumption Tax Act") applies.
<sup>machine translation, not official</sup>

**第三項**  第一項の経過措置対象課税仕入れ等とは、次に掲げるものをいう。
<sup>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</sup>
The taxable purchases, etc. subject to transitional measures under paragraph (1) means the following:
<sup>machine translation, not official</sup>

  **一**  施行日前に事業者が行った課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下同じ。）
  <sup>suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-1</sup>
  a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made by a business operator before the Effective Date;
  <sup>machine translation, not official</sup>

  **二**  施行日前に事業者が保税地域から引き取った課税貨物
  <sup>suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-2</sup>
  taxable goods taken by a business operator from a bonded area before the Effective Date;
  <sup>machine translation, not official</sup>

  **三**  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。）、第十一条又は第十二条の規定の適用を受ける課税資産の譲渡等
  <sup>suppl-4241-69/art-4/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-3</sup>
  a taxable transfer, etc. of assets to which 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), Article 11 or Article 12 of the Supplementary Provisions of the Consumption Tax Act Amendment Act apply;
  <sup>machine translation, not official</sup>

  **四**  消費税法改正法附則第五条第七項（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。）の規定の適用を受ける課税仕入れ
  <sup>suppl-4241-69/art-4/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-4</sup>
  a taxable purchase to which the provisions of 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) apply;
  <sup>machine translation, not official</sup>

  **五**  前各号に掲げるもののほか、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旧消費税法第二十九条に規定する税率が適用される課税資産の譲渡等又は当該課税資産の譲渡等に係る課税仕入れで政令で定めるもの
  <sup>suppl-4241-69/art-4/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-5</sup>
  in addition to what is set forth in the preceding items, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or a taxable purchase pertaining to such a taxable transfer, etc. of assets, as specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4241-69/art-4/par-1: 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-4/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-4/par-1: 新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-4/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4241-69/art-4/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4241-69/art-4/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- suppl-4241-69/art-4/par-1: 消費税法第四十三条第一項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- suppl-4241-69/art-4/par-1: 第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- suppl-4241-69/art-4/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。以下この条において「地方税法等改正法」という。）附則第五条第一項第一号 → 地方税法 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-4241-69/art-5/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1
- suppl-4241-69/art-4/par-1: 同項第二号 → 地方税法 附則第五条第一項第二号 (Supplementary Provisions, Article 5, paragraph (1), item (ii)), suppl-4241-69/art-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2
- suppl-4241-69/art-4/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- suppl-4241-69/art-4/par-1: 地方税法等改正法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4241-69/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- suppl-4241-69/art-4/par-1: 次条第一項 → 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-4/par-1: 第二項 → 地方税法 第七十二条の八十七第二項 (Article 72-87, paragraph (2)), art-72-87/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-2
- suppl-4241-69/art-4/par-1: 同法第四十三条第一項 → 地方税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/local-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-43/par-1
- suppl-4241-69/art-4/par-1: 第三項 → 地方税法 第七十二条の八十七第三項 (Article 72-87, paragraph (3)), art-72-87/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-3
- suppl-4241-69/art-4/par-2: 前項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4241-69/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- suppl-4241-69/art-4/par-2: 消費税法改正法第二条 → e-Gov law 424AC0000000068, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4241-69/art-4/par-3: 第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4241-69/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- suppl-4241-69/art-4/par-3/item-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第一号 (Supplementary Provisions, Article 4, paragraph (3), item (i)), suppl-4241-69/art-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-1
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第二号 (Supplementary Provisions, Article 4, paragraph (3), item (ii)), suppl-4241-69/art-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-2
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第三号 (Supplementary Provisions, Article 4, paragraph (3), item (iii)), suppl-4241-69/art-4/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-3
- suppl-4241-69/art-4/par-3/item-5: 前各号 → 地方税法 附則第四条第三項第四号 (Supplementary Provisions, Article 4, paragraph (3), item (iv)), suppl-4241-69/art-4/par-3/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-4

## Cited by

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

- 地方税法 附則第四条第二項 — 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
- 地方税法 附則第四条第三項 — 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
- 地方税法 附則第四条第三項第五号 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-3/item-5
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1
- 地方税法 附則第五条第一項第一号イ — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1/sub-1
- 地方税法 附則第五条第一項第一号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-1/sub-2
- 地方税法 附則第五条第一項第二号イ — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2/sub-1
- 地方税法 附則第五条第一項第二号ロ — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1/item-2/sub-2
- 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2
- 地方税法 附則第五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-3
- 地方税法 附則第五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4
- 地方税法 附則第五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-5
- 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 附則第十一条第一項第一号イ — 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
- 地方税法 附則第十一条第一項第一号ハ — 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
- 地方税法 附則第十一条第一項第二号イ — 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
- 地方税法 附則第十一条第一項第二号ハ — 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
- 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

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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-20261027T214204-256, 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