# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4261-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4261-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 平成二六年三月三一日法律第四号
suppl-4261-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4261-4/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1
**第一項** この法律は、平成二十六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-4261-4/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第一条中地方税法第七十二条の四十九の六、第七十二条の六十三の二、第百四十四条の三十八の二及び第三百九十六条の二の改正規定並びに次条の規定 平成二十六年七月一日
suppl-4261-4/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-1
the provisions of Article 1 amending Article 72-49-6, Article 72-63-2, Article 144-38-2 and Article 396-2 of the Local Tax Act, and the provisions of the following Article: July 1, 2014;
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**二** 第一条中地方税法第五十一条第一項、第五十三条第二十四項、第三百十四条の四第一項、第三百二十一条の八第二十四項及び第七百三十四条第三項の表の改正規定、第四条の規定並びに附則第三条第十項、第五条第三項、第十条第十項及び第十九条の規定 平成二十六年十月一日
suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2
the provisions of Article 1 amending Article 51, paragraph (1), Article 53, paragraph (24), Article 314-4, paragraph (1), Article 321-8, paragraph (24) and the table in Article 734, paragraph (3) of the Local Tax Act, the provisions of Article 4, and the provisions of Article 3, paragraph (10), Article 5, paragraph (3), Article 10, paragraph (10) and Article 19 of the Supplementary Provisions: October 1, 2014;
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**三** 第一条中地方税法第七十二条の二十三第二項の改正規定並びに同法附則第三条の二の四第一項、第五条の四、第三十五条の三の二、第四十二条及び第四十四条の改正規定並びに附則第三条第三項から第六項まで、第五条第二項及び第十条第三項から第六項までの規定 平成二十七年一月一日
suppl-4261-4/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-3
the provisions of Article 1 amending Article 72-23, paragraph (2) of the Local Tax Act, the provisions amending Article 3-2-4, paragraph (1), Article 5-4, Article 35-3-2, Article 42 and Article 44 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (3) through (6), Article 5, paragraph (2) and Article 10, paragraphs (3) through (6) of the Supplementary Provisions: January 1, 2015;
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**四** 第一条中地方税法第四百四十四条第一項第二号ロ及びハの改正規定並びに附則第十三条第二項並びに第十五条第一項（第六号に掲げる規定による改正後の地方税法（以下「二十八年新法」という。）附則第三十条第一項に係る部分を除く。）及び第二項（二十八年新法附則第三十条第二項に係る部分を除く。）の規定 平成二十七年四月一日
suppl-4261-4/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-4
the provisions of Article 1 amending Article 444, paragraph (1), item (ii), (b) and (c) of the Local Tax Act, and the provisions of Article 13, paragraph (2) of the Supplementary Provisions and Article 15, paragraph (1) of the Supplementary Provisions (excluding the part relating to Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in item (vi) (hereinafter referred to as the "2016 New Act")) and paragraph (2) of that Article (excluding the part relating to Article 30, paragraph (2) of the Supplementary Provisions of the 2016 New Act): April 1, 2015;
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**五** 第一条中地方税法第二十三条第一項第四号の改正規定（「（昭和三十二年法律第二十六号）」の下に「第九条の六第六項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び」を加える部分（第四十一条の十二の二第七項に係る部分に限る。）及び「及び第四十一条の十二第四項」を「、第四十一条の十二第四項及び第四十一条の十二の二第七項」に改める部分に限る。）、第三十七条の二第二項第一号の表の改正規定、第二百九十二条第一項第四号の改正規定（「（租税特別措置法」の下に「第九条の六第六項、第四十一条の九第四項、第四十一条の十二第四項、第四十一条の十二の二第七項及び」を加える部分（第四十一条の十二の二第七項に係る部分に限る。）及び「及び第四十一条の十二第四項」を「、第四十一条の十二第四項及び第四十一条の十二の二第七項」に改める部分に限る。）及び第三百十四条の七第二項第一号の表の改正規定並びに同法附則第五条の六の改正規定並びに附則第三条第二項及び第十条第二項の規定 平成二十八年一月一日
suppl-4261-4/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-5
the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part adding "Article 9-6, paragraph (6), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and" after "(Act No. 26 of 1957)" (limited to the part relating to Article 41-12-2, paragraph (7)) and the part amending "and Article 41-12, paragraph (4)" to ", Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7)"), the provisions amending the table in Article 37-2, paragraph (2), item (i), the provisions amending Article 292, paragraph (1), item (iv) (limited to the part adding "Article 9-6, paragraph (6), Article 41-9, paragraph (4), Article 41-12, paragraph (4), Article 41-12-2, paragraph (7) and" after "(Act on Special Measures Concerning Taxation" (limited to the part relating to Article 41-12-2, paragraph (7)) and the part amending "and Article 41-12, paragraph (4)" to ", Article 41-12, paragraph (4) and Article 41-12-2, paragraph (7)") and the table in Article 314-7, paragraph (2), item (i), the provisions amending Article 5-6 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (2) and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2016;
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**六** 第一条中地方税法第四百四十四条第一項第一号、第二号イ及び第三号の改正規定並びに第二条（次号及び第八号に掲げる改正規定を除く。）並びに附則第四条第三項、第六条、第十一条第三項、第十三条第三項、第十四条並びに第十五条第一項（二十八年新法附則第三十条第一項に係る部分に限る。）及び第二項（二十八年新法附則第三十条第二項に係る部分に限る。）の規定 平成二十八年四月一日
suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6
the provisions of Article 1 amending Article 444, paragraph (1), item (i), item (ii), (a) and item (iii) of the Local Tax Act, the provisions of Article 2 (excluding the amending provisions listed in the following item and item (viii)), and the provisions of Article 4, paragraph (3), Article 6, Article 11, paragraph (3), Article 13, paragraph (3), Article 14, and Article 15, paragraph (1) (limited to the part relating to Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act) and paragraph (2) of that Article (limited to the part relating to Article 30, paragraph (2) of the Supplementary Provisions of the 2016 New Act) of the Supplementary Provisions: April 1, 2016;
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**七** 第二条中地方税法第三十二条第十一項及び第三百十三条第十一項の改正規定並びに附則第四条第一項及び第十一条第一項の規定 平成二十九年一月一日
suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-7
the provisions of Article 2 amending Article 32, paragraph (11) and Article 313, paragraph (11) of the Local Tax Act, and the provisions of Article 4, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions: January 1, 2017;
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**八** 第二条中地方税法第三十七条の三及び第三百十四条の八の改正規定並びに同法附則第五条の四の二の改正規定並びに附則第四条第二項及び第十一条第二項の規定 平成三十年一月一日
suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-8
the provisions of Article 2 amending Article 37-3 and Article 314-8 of the Local Tax Act and Article 5-4-2 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (2) and Article 11, paragraph (2) of the Supplementary Provisions: January 1, 2018;
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**九** 第一条中地方税法第七十三条の二十七の五の見出し及び同条第一項の改正規定並びに附則第七条第二項及び第三項の規定 農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）の施行の日
suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-9
the provisions of Article 1 amending the heading and Article 73-27-5, paragraph (1) of the Local Tax Act, and the provisions of Article 7, paragraphs (2) and (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013);
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**十** 第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十（第一項、第六項、第八項、第九項及び第十四項を除く。）」を加える部分及び「第六項及び第七項」を「第六項から第八項まで及び第十三項」に改める部分に限る。）、同項第四号の三の改正規定（「第六十八条の九及び」を「第六十八条の九、第六十八条の十四及び」に、「第六十八条の十五から」を「第六十八条の十四から」に改める部分に限る。）、同法第二百九十二条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十（第一項、第六項、第八項、第九項及び第十四項を除く。）」を加える部分及び「第六項及び第七項」を「第六項から第八項まで及び第十三項」に改める部分に限る。）及び同項第四号の三の改正規定（「第六十八条の九及び」を「第六十八条の九、第六十八条の十四及び」に、「第六十八条の十五から」を「第六十八条の十四から」に改める部分に限る。）並びに同法附則第八条第五項の改正規定（「第六項及び第七項」を「第六項から第八項まで及び第十三項」に改める部分に限る。）、同条第六項の改正規定（「とあるのは、「」の下に「、第六十八条の十五」を加える部分に限る。）及び同法附則第十五条に五項を加える改正規定（同条第三十九項に係る部分に限る。）並びに附則第三条第八項及び第十条第八項の規定 国家戦略特別区域法（平成二十五年法律第百七号）附則第一条第一号に掲げる規定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-4261-4/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10
the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part adding ", Article 42-10 (excluding paragraphs (1), (6), (8), (9) and (14))" after "Article 42-4" and the part amending "paragraphs (6) and (7)" to "paragraphs (6) through (8) and paragraph (13)"), the provisions amending item (iv)-3 of that paragraph (limited to the part amending "Article 68-9 and" to "Article 68-9, Article 68-14 and" and "Article 68-15 through" to "Article 68-14 through"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part adding ", Article 42-10 (excluding paragraphs (1), (6), (8), (9) and (14))" after "Article 42-4" and the part amending "paragraphs (6) and (7)" to "paragraphs (6) through (8) and paragraph (13)") and the provisions amending item (iv)-3 of that paragraph (limited to the part amending "Article 68-9 and" to "Article 68-9, Article 68-14 and" and "Article 68-15 through" to "Article 68-14 through"), the provisions amending Article 8, paragraph (5) of the Supplementary Provisions of that Act (limited to the part amending "paragraphs (6) and (7)" to "paragraphs (6) through (8) and paragraph (13)"), the provisions amending paragraph (6) of that Article (limited to the part adding ", Article 68-15" after 'is deemed to be replaced with "'), and the provisions adding five paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (39) of that Article), and the provisions of Article 3, paragraph (8) and Article 10, paragraph (8) of these Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) or the date of enforcement of this Act, whichever is later;
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**十一** 第一条中地方税法附則第三十三条第五項の改正規定 特定農産加工業経営改善臨時措置法の一部を改正する法律（平成二十六年法律第六十二号）の施行の日
suppl-4261-4/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-11
the provisions of Article 1 amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Processed Agricultural Product Industries (Act No. 62 of 2014);
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**十二** 第一条中地方税法第七十三条の四第一項第二十一号の改正規定 中心市街地の活性化に関する法律の一部を改正する法律（平成二十六年法律第三十号）の施行の日
suppl-4261-4/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-12
the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxi) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Vitalization in City Center (Act No. 30 of 2014);
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**十三** 第一条中地方税法附則第十条第五項及び第十四条第一項の改正規定 道路法等の一部を改正する法律（平成二十六年法律第五十三号）の施行の日
suppl-4261-4/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-13
the provisions of Article 1 amending Article 10, paragraph (5) and Article 14, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Road Act, etc. (Act No. 53 of 2014);
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**十四** 第一条中地方税法附則第十五条に五項を加える改正規定（同条第四十項に係る部分に限る。） 都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日
suppl-4261-4/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-14
the provisions of Article 1 adding five paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (40) of that Article): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014);
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**十五** 第一条中地方税法附則第十五条第二十九項の改正規定（「同法第五十五条の八第一項」を「第五十五条の九第一項」に改める部分に限る。） 港湾法の一部を改正する法律（平成二十六年法律第三十三号）の施行の日
suppl-4261-4/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-15
the provisions of Article 1 amending Article 15, paragraph (29) of the Supplementary Provisions of the Local Tax Act (limited to the part amending "Article 55-8, paragraph (1) of that Act" to "Article 55-9, paragraph (1)"): the date of enforcement of the Act Partially Amending the Port and Harbour Act (Act No. 33 of 2014);
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**十六** 第一条中地方税法第二十四条第五項、第七十二条の五第一項第八号、第二百九十四条第七項及び第七百一条の三十四第二項の改正規定並びに同法附則第十条に一項を加える改正規定並びに附則第七条第四項及び第十六条第二項の規定 マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日
suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16
the provisions of Article 1 amending Article 24, paragraph (5), Article 72-5, paragraph (1), item (viii), Article 294, paragraph (7) and Article 701-34, paragraph (2) of the Local Tax Act, the provisions adding one paragraph to Article 10 of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (4) and Article 16, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 80 of 2014);
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**十七** 第一条中地方税法附則第十五条第二十四項の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。） 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十六年法律第四十一号）の施行の日
suppl-4261-4/art-1/par-1/item-17 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-17
the provisions of Article 1 amending Article 15, paragraph (24) of the Supplementary Provisions of the Local Tax Act (excluding the part amending "March 31, 2014" to "March 31, 2016"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 41 of 2014);
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**十八** 第一条中地方税法第七十三条の四第一項の改正規定（同項第四号の四中「第五条第十二項」を「第五条第十一項」に改める部分、同項第二十一号及び第二十九号に係る部分並びに同項に一号を加える部分を除く。）、同法第三百四十八条第二項の改正規定（同項第二号の五に係る部分、同項第十号の四中「第五条第十二項」を「第五条第十一項」に改める部分及び同項中第十八号を削り、第十七号の二を第十八号とする部分を除く。）及び同法第七百一条の三十四第三項の改正規定（同項第十号の四中「第五条第十二項」を「第五条第十一項」に改める部分を除く。）並びに附則第十二条第二項及び第十六条第三項の規定 子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日
suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18
the provisions of Article 1 amending Article 73-4, paragraph (1) of the Local Tax Act (excluding the part amending "Article 5, paragraph (12)" to "Article 5, paragraph (11)" in item (iv)-4 of that paragraph, the parts relating to items (xxi) and (xxix) of that paragraph, and the part adding one item to that paragraph), the provisions amending Article 348, paragraph (2) of that Act (excluding the part relating to item (ii)-5 of that paragraph, the part amending "Article 5, paragraph (12)" to "Article 5, paragraph (11)" in item (x)-4 of that paragraph, and the part deleting item (xviii) and making item (xvii)-2 item (xviii) in that paragraph), and the provisions amending Article 701-34, paragraph (3) of that Act (excluding the part amending "Article 5, paragraph (12)" to "Article 5, paragraph (11)" in item (x)-4 of that paragraph), and the provisions of Article 12, paragraph (2) and Article 16, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act on Support for Children and Child-rearing (Act No. 65 of 2012).
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### 第二条（調査の事前通知に関する経過措置） — Transitional Measures Concerning Prior Notice of Examinations
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suppl-4261-4/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第七十二条の四十九の六第四項、第七十二条の六十三の二第四項、第百四十四条の三十八の二第四項及び第三百九十六条の二第四項の規定は、前条第一号に掲げる規定の施行の日以後にされる新法第七十二条の四十九の六第一項、第七十二条の六十三の二第一項、第百四十四条の三十八の二第一項又は第三百九十六条の二第一項の規定による通知について適用する。
suppl-4261-4/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2/par-1
The provisions of Article 72-49-6, paragraph (4), Article 72-63-2, paragraph (4), Article 144-38-2, paragraph (4) and Article 396-2, paragraph (4) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to notices under Article 72-49-6, paragraph (1), Article 72-63-2, paragraph (1), Article 144-38-2, paragraph (1) or Article 396-2, paragraph (1) of the New Act given on or after the date of enforcement of the provisions listed in item (i) of the preceding Article.
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### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4261-4/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3
**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道府県民税に関する部分は、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-4261-4/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-1
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax 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.
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**第二項** 新法第三十七条の二第二項第一号及び附則第五条の六第一項の規定は、平成二十八年度以後の年度分の個人の道府県民税について適用し、平成二十七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-4261-4/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-2
The provisions of Article 37-2, paragraph (2), item (i) and Article 5-6, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.
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**第三項** 新法附則第三条の二の四第一項及び第五条の四第一項第二号ハの規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六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-4261-4/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-3
The provisions of Article 3-2-4, paragraph (1) and Article 5-4, paragraph (1), item (ii), (c) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.
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**第四項** 新法附則第三十五条の三の二第二項の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。
suppl-4261-4/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-4
The provisions of Article 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years.
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**第五項** 新法附則第四十二条第三項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復支出について適用する。
suppl-4261-4/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-5
The provisions of Article 42, paragraph (3) of the Supplementary Provisions of the New Act apply to earthquake-related restoration expenditure prescribed in that paragraph incurred on or after January 1, 2014.
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**第六項** 新法附則第四十四条第四項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復費用の支出について適用する。
suppl-4261-4/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-6
The provisions of Article 44, paragraph (4) of the Supplementary Provisions of the New Act apply to the expenditure of earthquake-related restoration expenses prescribed in that paragraph made on or after January 1, 2014.
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**第七項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4261-4/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-7
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第二十三条第一項第四号（租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十四の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用する。
suppl-4261-4/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-8
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-10 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-14 of the Act on Special Measures Concerning Taxation) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date.
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**第九項** 新法第二十三条第一項第四号（租税特別措置法第四十二条の十二の五の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の六の規定に係る部分に限る。）並びに附則第八条第十一項（新法第二十三条第一項第四号の規定に係る部分に限る。）及び第十二項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税及び施行日以後に終了する連結事業年度分の法人の道府県民税について適用する。
suppl-4261-4/art-3/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-9
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-6 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (11) (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (12) (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years ending on or after the Effective Date.
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**第十項** 新法第五十一条第一項及び第五十三条第二十四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4261-4/art-3/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10
The provisions of Article 51, paragraph (1) and Article 53, paragraph (24) of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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### 第四条
suppl-4261-4/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4
**第一項** 附則第一条第七号に掲げる規定による改正後の地方税法（附則第十一条第一項において「二十九年新法」という。）第三十二条第十一項の規定は、平成二十九年度以後の年度分の個人の道府県民税について適用し、平成二十八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-4261-4/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-1
The provisions of Article 32, paragraph (11) of the Local Tax Act as amended by the provisions listed in Article 1, item (vii) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 11, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.
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**第二項** 附則第一条第八号に掲げる規定による改正後の地方税法（附則第十一条第二項において「三十年新法」という。）の規定中個人の道府県民税に関する部分は、平成三十年度以後の年度分の個人の道府県民税について適用し、平成二十九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-4261-4/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-2
The provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (viii) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 11, paragraph (2) of the Supplementary Provisions) relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2017, the provisions then in force continue to govern.
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**第三項** 二十八年新法の規定中法人の道府県民税に関する部分は、附則第一条第六号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-4261-4/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-3
The provisions of the 2016 New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4261-4/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4261-4/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第七十二条の二十三第二項第六号の規定は、附則第一条第三号に掲げる規定の施行の日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する。
suppl-4261-4/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-2
The provisions of Article 72-23, paragraph (2), item (vi) of the New Act apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions.
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**第三項** 附則第一条第二号に掲げる規定の施行の日以後に開始する最初の事業年度に係る法人の事業税についての新法第七十二条の二十六第一項の規定の適用については、同項中「六倍」とあるのは、「七・五倍」とする。
suppl-4261-4/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-3
For the purpose of applying the provisions of Article 72-26, paragraph (1) of the New Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "7.5 times".
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### 第六条
suppl-4261-4/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6
**第一項** 次項に定めるものを除き、二十八年新法の規定中法人の事業税に関する部分は、附則第一条第六号に掲げる規定の施行の日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4261-4/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-1
Except as provided in the following paragraph, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
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**第二項** 二十八年新法第七十二条の十三第五項の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項に規定する事実が生ずる場合について適用し、同日前に同号に掲げる規定による改正前の地方税法第七十二条の十三第五項に規定する事実が生じた場合については、なお従前の例による。
suppl-4261-4/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2
The provisions of Article 72-13, paragraph (5) of the 2016 New Act apply to cases where the facts prescribed in that paragraph arise on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to cases where the facts prescribed in Article 72-13, paragraph (5) of the Local Tax Act prior to amendment by the provisions listed in that item arose before that date, the provisions then in force continue to govern.
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### 第七条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-4261-4/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7
**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-4261-4/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/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.
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**第二項** 新法第七十三条の二十七の六第一項の規定は、附則第一条第九号に掲げる規定の施行の日以後の同項に規定する土地の取得に対して課すべき不動産取得税について適用する。
suppl-4261-4/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2
The provisions of Article 73-27-6, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of land prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
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**第三項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第七十三条の二十七の五第一項の規定は、同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、なおその効力を有する。この場合において、同項中「農業経営基盤強化促進法（昭和五十五年法律第六十五号）第八条第一項又は第十一条の十二に規定する農地保有合理化法人又は農地利用集積円滑化団体（以下この条において「農地保有合理化法人等」という。）が、同法」とあるのは「農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）附則第三条に規定する旧農地保有合理化法人（以下この項において「旧農地保有合理化法人」という。）が同条に規定する旧農地保有合理化事業（同法による改正前の農業経営基盤強化促進法（以下この項において「旧基盤強化法」という。）」と、「の実施により政令」とあるのは「に限る。）の実施により政令」と、「又は農業経営基盤強化促進法」とあるのは「又は旧基盤強化法」と、「農地保有合理化法人等による」とあるのは「旧農地保有合理化法人による」とする。
suppl-4261-4/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-3
The provisions of Article 73-27-5, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with regard to real property acquisition tax imposed on the acquisition of land prescribed in that paragraph. In this case, the phrase "a farmland holding rationalization corporation or farmland use accumulation facilitation organization prescribed in Article 8, paragraph (1) or Article 11-12 of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) (hereinafter in this Article referred to as a 'farmland holding rationalization corporation, etc.') under that Act" in that paragraph is deemed to be replaced with "a former farmland holding rationalization corporation prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote Structural Reform of Agriculture (Act No. 102 of 2013) (hereinafter in this paragraph referred to as a 'former farmland holding rationalization corporation') under the former farmland holding rationalization project prescribed in that Article (the Act on Promotion of Improvement of Agricultural Management Foundation prior to amendment by that Act (hereinafter in this paragraph referred to as the 'Former Act on Promotion of Improvement of Agricultural Management Foundation')", the phrase "through the implementation of, as specified by Cabinet Order" is deemed to be replaced with "limited to those), through the implementation of, as specified by Cabinet Order", the phrase "or the Act on Promotion of Improvement of Agricultural Management Foundation" is deemed to be replaced with "or the Former Act on Promotion of Improvement of Agricultural Management Foundation", and the phrase "by a farmland holding rationalization corporation, etc." is deemed to be replaced with "by a former farmland holding rationalization corporation".
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**第四項** 新法附則第十条第五項の規定は、附則第一条第十六号に掲げる規定の施行の日以後の同項に規定する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する。
suppl-4261-4/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-4
The provisions of Article 10, paragraph (5) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property prescribed in that paragraph on or after the date of enforcement of the provisions listed in Article 1, item (xvi) of the Supplementary Provisions.
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### 第八条（自動車取得税に関する経過措置） — Transitional Measures Concerning Automobile Acquisition Tax
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suppl-4261-4/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-8
**第一項** 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-4261-4/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-8/par-1
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.
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### 第九条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-4261-4/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9
**第一項** 新法の規定中自動車税に関する部分は、平成二十六年度以後の年度分の自動車税について適用し、平成二十五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-4261-4/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-1
The provisions of the New Act relating to automobile tax apply to automobile tax for fiscal 2014 and subsequent fiscal years, and with regard to automobile tax up to fiscal 2013, the provisions then in force continue to govern.
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**第二項** 前項の規定によりなお従前の例によることとされた旧法附則第五十四条第三項の規定により納税義務を免除される平成二十四年度分及び平成二十五年度分の自動車税に係る地方団体の徴収金に係る同条第四項の規定による還付又は同条第五項の規定による充当については、なお従前の例による。
suppl-4261-4/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-2
With regard to the refund under Article 54, paragraph (4) of the Supplementary Provisions of the Former Act, or the appropriation under paragraph (5) of that Article, of local government levies relating to automobile tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted under Article 54, paragraph (3) of the Supplementary Provisions of the Former Act, which continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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**第三項** 施行日がエネルギーの使用の合理化に関する法律の一部を改正する等の法律（平成二十五年法律第二十五号。以下この項及び次項において「合理化法改正法」という。）の施行の日前である場合には、合理化法改正法の施行の日の前日までの間における新法附則第十二条の三第四項第四号の規定の適用については、同号中「エネルギーの使用の合理化等に関する法律第八十条第一号イ」とあるのは「エネルギーの使用の合理化に関する法律第八十条第一号」と、「エネルギー消費機器等製造事業者等」とあるのは「製造事業者等」とする。
suppl-4261-4/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3
If the Effective Date is before the date of enforcement of the Act Partially Amending the Act on the Rationalization of Energy Use, and Other Matters (Act No. 25 of 2013; hereinafter in this paragraph and the following paragraph referred to as the "Energy Rationalization Act Amendment Act"), for the purpose of applying the provisions of Article 12-3, paragraph (4), item (iv) of the Supplementary Provisions of the New Act during the period until the day before the date of enforcement of the Energy Rationalization Act Amendment Act, the phrase "Article 80, item (i), (a) of the Act on the Rationalization, etc. of Energy Use" in that item is deemed to be replaced with "Article 80, item (i) of the Act on the Rationalization of Energy Use", and the phrase "energy-consuming equipment, etc. manufacturers, etc." is deemed to be replaced with "manufacturers, etc.".
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**第四項** 前項に規定する場合において、合理化法改正法附則第七条のうち地方税法附則第十二条の二の二第二項第四号イ（３）及び第十二条の三第三項第四号の改正規定中「附則第十二条の二の二第二項第四号イ（３）及び第十二条の三第三項第四号」とあるのは、「附則第十二条の二の二第二項第四号イ（３）」とする。
suppl-4261-4/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-4
In the case prescribed in the preceding paragraph, the phrase "Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions" in the part of Article 7 of the Supplementary Provisions of the Energy Rationalization Act Amendment Act that amends Article 12-2-2, paragraph (2), item (iv), (a), (3) and Article 12-3, paragraph (3), item (iv) of the Supplementary Provisions of the Local Tax Act is deemed to be replaced with "Article 12-2-2, paragraph (2), item (iv), (a), (3) of the Supplementary Provisions".
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### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4261-4/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10
**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-4261-4/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/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 2014 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.
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**第二項** 新法第三百十四条の七第二項第一号及び附則第五条の六第二項の規定は、平成二十八年度以後の年度分の個人の市町村民税について適用し、平成二十七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-4261-4/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-2
The provisions of Article 314-7, paragraph (2), item (i) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.
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**第三項** 新法附則第三条の二の四第二項及び第五条の四第六項第二号ハの規定は、平成二十七年度以後の年度分の個人の市町村民税について適用し、平成二十六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-4261-4/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-3
The provisions of Article 3-2-4, paragraph (2) and Article 5-4, paragraph (6), item (ii), (c) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.
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**第四項** 新法附則第三十五条の三の二第五項の規定は、平成二十七年度以後の年度分の個人の市町村民税について適用する。
suppl-4261-4/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-4
The provisions of Article 35-3-2, paragraph (5) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years.
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**第五項** 新法附則第四十二条第六項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復支出について適用する。
suppl-4261-4/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-5
The provisions of Article 42, paragraph (6) of the Supplementary Provisions of the New Act apply to earthquake-related restoration expenditure prescribed in that paragraph incurred on or after January 1, 2014.
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**第六項** 新法附則第四十四条第八項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復費用の支出について適用する。
suppl-4261-4/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-6
The provisions of Article 44, paragraph (8) of the Supplementary Provisions of the New Act apply to the expenditure of earthquake-related restoration expenses prescribed in that paragraph made on or after January 1, 2014.
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**第七項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4261-4/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-7
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十四の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税及び同日以後に終了する連結事業年度分の法人の市町村民税について適用する。
suppl-4261-4/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-8
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-10 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-14 of the Act on Special Measures Concerning Taxation) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date.
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**第九項** 新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十二の五の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の六の規定に係る部分に限る。）並びに附則第八条第十一項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第十二項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税及び施行日以後に終了する連結事業年度分の法人の市町村民税について適用する。
suppl-4261-4/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-9
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-6 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (11) (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (12) (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years ending on or after the Effective Date.
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**第十項** 新法第三百十四条の四第一項及び第三百二十一条の八第二十四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に開始する事業年度分の法人の市町村民税及び同日以後に開始する連結事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税及び同日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4261-4/art-10/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-10
The provisions of Article 314-4, paragraph (1) and Article 321-8, paragraph (24) of the New Act apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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### 第十一条
suppl-4261-4/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11
**第一項** 二十九年新法第三百十三条第十一項の規定は、平成二十九年度以後の年度分の個人の市町村民税について適用し、平成二十八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-4261-4/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-1
The provisions of Article 313, paragraph (11) of the 2017 New Act apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern.
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**第二項** 三十年新法の規定中個人の市町村民税に関する部分は、平成三十年度以後の年度分の個人の市町村民税について適用し、平成二十九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-4261-4/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-2
The provisions of the 2018 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2017, the provisions then in force continue to govern.
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**第三項** 二十八年新法の規定中法人の市町村民税に関する部分は、附則第一条第六号に掲げる規定の施行の日以後に開始する事業年度分の法人の市町村民税及び同日以後に開始する連結事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税及び同日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-4261-4/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-3
The provisions of the 2016 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.
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### 第十二条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4261-4/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12
**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、平成二十六年度以後の年度分の固定資産税について適用し、平成二十五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-4261-4/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2014 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2013, the provisions then in force continue to govern.
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**第二項** 新法第三百四十八条第二項第十号の二及び第十号の四の規定は、附則第一条第十八号に掲げる規定の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用する。
suppl-4261-4/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-2
The provisions of Article 348, paragraph (2), items (x)-2 and (x)-4 of the New Act apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of the provisions listed in Article 1, item (xviii) of the Supplementary Provisions (or, if the date of enforcement is January 1, that day) and subsequent fiscal years.
machine translation, not official
**第三項** 平成二十四年四月一日から平成二十六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-4261-4/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-3
With regard to the 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, 2012 to March 31, 2014, the provisions then in force continue to govern.
machine translation, not official
**第四項** 平成二十二年度から平成二十五年度までの間において新たに固定資産税が課されることとなった旧法附則第十五条第三項に規定する航空機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-4261-4/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-4
With regard to the fixed assets tax imposed on aircraft prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Former Act for which fixed assets tax has come to be newly imposed during the period from fiscal 2010 through fiscal 2013, the provisions then in force continue to govern.
machine translation, not official
**第五項** 平成二十一年四月一日から平成二十六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六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-4261-4/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-5
With regard to the fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2009 to March 31, 2014, the provisions then in force continue to govern.
machine translation, not official
**第六項** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）の施行の日の翌日から平成二十六年三月三十一日までの間に新設された旧法附則第十五条第八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-4261-4/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-6
With regard to the fixed assets tax imposed on the equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that was newly installed during the period from the day following the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011) to March 31, 2014, the provisions then in force continue to govern.
machine translation, not official
**第七項** 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号。附則第十七条第二項において「港湾法等改正法」という。）附則第一条第二号に掲げる規定の施行の日から平成二十六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家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-4261-4/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-7
With regard to the fixed assets tax imposed on the houses and depreciable assets prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011; referred to as the "2011 Port and Harbour Act Amendment Act" in Article 17, paragraph (2) of the Supplementary Provisions) to March 31, 2014, 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二十六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二十七項に規定する固定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-4261-4/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-8
With regard to the fixed assets tax imposed on fixed assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern.
machine translation, not official
**第九項** 平成二十三年四月一日から平成二十五年九月三十日までの間に取得された旧法附則第十五条第二十八項に規定する基準適合表示車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-4261-4/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-9
With regard to the fixed assets tax imposed on vehicles bearing a mark indicating conformity to the standards prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2011 to September 30, 2013, the provisions then in force continue to govern.
machine translation, not official
**第十項** 特定製品に係るフロン類の回収及び破壊の実施の確保等に関する法律の一部を改正する法律（平成二十五年法律第三十九号）の施行の日の前日までの間における新法附則第十五条第三十八項の規定の適用については、同項中「フロン類の使用の合理化及び管理の適正化に関する法律」とあるのは「特定製品に係るフロン類の回収及び破壊の実施の確保等に関する法律」と、「第二条第三項第二号」とあるのは「第二条第二項第二号」とする。
suppl-4261-4/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-10
In the application of the provisions of Article 15, paragraph (38) of the Supplementary Provisions of the New Act until the day before the date of enforcement of the Act Partially Amending the Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products (Act No. 39 of 2013), the phrase "Act on Rational Use and Proper Management of Fluorocarbons" in that paragraph is deemed to be replaced with "Act on Ensuring the Implementation of Recovery and Destruction of Fluorocarbons Pertaining to Specified Products", and the phrase "Article 2, paragraph (3), item (ii)" with "Article 2, paragraph (2), item (ii)".
machine translation, not official
**第十一項** 市町村長は、この法律の施行後速やかに（新法第四百十条第一項ただし書の規定により平成二十六年四月一日以後に土地及び家屋の平成二十六年度の価格等を決定する場合には、その価格等を決定する日までに）新法附則第五十五条第九項第五号ロ又は第六号ロに掲げる土地及び家屋を指定して公示するとともに、遅滞なく、総務大臣に届け出なければならない。
suppl-4261-4/art-12/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-11
The mayor of the municipality must, promptly after this Act comes into effect (or, in the case where the price, etc. of land and houses for fiscal 2014 is determined on or after April 1, 2014 pursuant to the proviso to Article 410, paragraph (1) of the New Act, by the date of determining that price, etc.), designate and publicly notify the land and houses set forth in Article 55, paragraph (9), item (v), (b) or item (vi), (b) of the Supplementary Provisions of the New Act, and notify the Minister for Internal Affairs and Communications without delay.
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### 第十三条（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-4261-4/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13
**第一項** 別段の定めがあるものを除き、新法の規定中軽自動車税に関する部分は、平成二十六年度以後の年度分の軽自動車税について適用し、平成二十五年度分までの軽自動車税については、なお従前の例による。
suppl-4261-4/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-1
Except as otherwise provided, the provisions of the New Act relating to light motor vehicle tax apply to light motor vehicle tax for fiscal 2014 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2013, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第四百四十四条第一項（第二号ロ及びハに係る部分に限る。）の規定は、平成二十七年度以後の年度分の軽自動車税について適用し、平成二十六年度分までの軽自動車税については、なお従前の例による。
suppl-4261-4/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-2
The provisions of Article 444, paragraph (1) of the New Act (limited to the part pertaining to item (ii), (b) and (c)) apply to light motor vehicle tax for fiscal 2015 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2014, the provisions then in force continue to govern.
machine translation, not official
**第三項** 二十八年新法第四百四十四条第一項（第一号、第二号イ及び第三号に係る部分に限る。）の規定は、平成二十八年度以後の年度分の軽自動車税について適用し、平成二十七年度分までの軽自動車税については、なお従前の例による。
suppl-4261-4/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-3
The provisions of Article 444, paragraph (1) of the 2016 New Act (limited to the part pertaining to item (i), item (ii), (a) and item (iii)) apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years, and with regard to light motor vehicle tax up to fiscal 2015, the provisions then in force continue to govern.
machine translation, not official
**第四項** 第一項の規定によりなお従前の例によることとされた旧法附則第五十七条第五項、第七項又は第九項の規定により納税義務を免除される平成二十四年度分及び平成二十五年度分の軽自動車税に係る地方団体の徴収金に係る同条第十項の規定による還付又は同条第十一項の規定による充当については、なお従前の例による。
suppl-4261-4/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-4
With regard to the refund under Article 57, paragraph (10) of the Supplementary Provisions of the Former Act or the appropriation under Article 57, paragraph (11) of the Supplementary Provisions of the Former Act, pertaining to the local government levies pertaining to light motor vehicle tax for fiscal 2012 and fiscal 2013 for which tax liability is exempted pursuant to the provisions of Article 57, paragraph (5), (7) or (9) of the Supplementary Provisions of the Former Act for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
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### 第十四条
suppl-4261-4/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14
**第一項** 二十八年新法附則第三十条の規定は、平成二十八年度以後の年度分の軽自動車税について適用する。
suppl-4261-4/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14/par-1
The provisions of Article 30 of the Supplementary Provisions of the 2016 New Act apply to light motor vehicle tax for fiscal 2016 and subsequent fiscal years.
machine translation, not official
**第二項** 平成十五年十月十四日前に初めて道路運送車両法（昭和二十六年法律第百八十五号）第六十条第一項後段の規定による車両番号の指定を受けた三輪以上の軽自動車に対して課する軽自動車税に係る二十八年新法附則第三十条の規定の適用については、同条第一項中「受けた月」とあるのは、「受けた月の属する年の十二月」とする。
suppl-4261-4/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14/par-2
With regard to the application of the provisions of Article 30 of the Supplementary Provisions of the 2016 New Act to light motor vehicle tax imposed on a light motor vehicle with three or more wheels that first received designation of a vehicle number under the second sentence of Article 60, paragraph (1) of the Road Transport Vehicle Act (Act No. 185 of 1951) before October 14, 2003, the phrase "counting from the month in which" in Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act is deemed to be replaced with "counting from December of the year that includes the month in which".
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### 第十五条
suppl-4261-4/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15
**第一項** 平成二十七年三月三十一日以前に初めて道路運送車両法第六十条第一項後段の規定による車両番号の指定を受けた三輪以上の軽自動車に対して課する軽自動車税に係る地方税法第四百四十八条第一項及び附則第三十条第一項の規定の適用については、次の表の上欄に掲げる同法の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。
第四百四十八条第一項第二号ロ 三千九百円 三千百円
第四百四十八条第一項第二号ハ（１）（ｉ） 六千九百円 五千五百円
第四百四十八条第一項第二号ハ（１）（ｉｉ） 一万八百円 七千二百円
第四百四十八条第一項第二号ハ（２）（ｉ） 三千八百円 三千円
第四百四十八条第一項第二号ハ（２）（ｉｉ） 五千円 四千円
附則第三十条第一項 第四百四十八条第一項 地方税法等の一部を改正する法律（平成二十六年法律第四号。以下この項において「平成二十六年改正法」という。）附則第十五条の規定により読み替えて適用される第四百四十八条第一項
附則第三十条第一項の表第二号ロの項 第二号ロ 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ロ
三千九百円 三千百円
附則第三十条第一項の表第二号ハ（１）（ｉ）の項 第二号ハ（１）（ｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（１）（ｉ）
六千九百円 五千五百円
附則第三十条第一項の表第二号ハ（１）（ｉｉ）の項 第二号ハ（１）（ｉｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（１）（ｉｉ）
一万八百円 七千二百円
附則第三十条第一項の表第二号ハ（２）（ｉ）の項 第二号ハ（２）（ｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（２）（ｉ）
三千八百円 三千円
附則第三十条第一項の表第二号ハ（２）（ｉｉ）の項 第二号ハ（２）（ｉｉ） 平成二十六年改正法附則第十五条の規定により読み替えて適用される第四百四十八条第一項第二号ハ（２）（ｉｉ）
五千円 四千円
suppl-4261-4/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1
With regard to the application of the provisions of Article 448, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax Act to light motor vehicle tax imposed on a light motor vehicle with three or more wheels that first received designation of a vehicle number under the second sentence of Article 60, paragraph (1) of the Road Transport Vehicle Act on or before March 31, 2015, the words and phrases set forth in the middle column of the following table in the provisions of the Local Tax Act 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, respectively.
Article 448, paragraph (1), item (ii), (b) 3,900 yen 3,100 yen
Article 448, paragraph (1), item (ii), (c), (1), (i) 6,900 yen 5,500 yen
Article 448, paragraph (1), item (ii), (c), (1), (ii) 10,800 yen 7,200 yen
Article 448, paragraph (1), item (ii), (c), (2), (i) 3,800 yen 3,000 yen
Article 448, paragraph (1), item (ii), (c), (2), (ii) 5,000 yen 4,000 yen
Article 30, paragraph (1) of the Supplementary Provisions Article 448, paragraph (1) Article 448, paragraph (1) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2014; hereinafter in this paragraph referred to as the "2014 Amendment Act")
the row for item (ii), (b) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (b) Article 448, paragraph (1), item (ii), (b) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
3,900 yen 3,100 yen
the row for item (ii), (c), (1), (i) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (1), (i) Article 448, paragraph (1), item (ii), (c), (1), (i) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
6,900 yen 5,500 yen
the row for item (ii), (c), (1), (ii) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (1), (ii) Article 448, paragraph (1), item (ii), (c), (1), (ii) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
10,800 yen 7,200 yen
the row for item (ii), (c), (2), (i) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (2), (i) Article 448, paragraph (1), item (ii), (c), (2), (i) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
3,800 yen 3,000 yen
the row for item (ii), (c), (2), (ii) in the table of Article 30, paragraph (1) of the Supplementary Provisions item (ii), (c), (2), (ii) Article 448, paragraph (1), item (ii), (c), (2), (ii) as applied with terms replaced pursuant to Article 15 of the Supplementary Provisions of the 2014 Amendment Act
5,000 yen 4,000 yen
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### 第十六条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4261-4/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16
**第一項** 別段の定めがあるものを除き、新法の規定中事業所税に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成二十六年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに平成二十六年前の年分の個人の事業及び平成二十六年分の個人の事業で施行日前に廃止されたもの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-4261-4/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-1
Except as otherwise provided, the provisions of the New Act relating to business office tax apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for the year 2014 and subsequent years (excluding the business of an individual abolished before the Effective Date), and with regard to business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2014, and the business of an individual for the year 2014 that was abolished before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七百一条の三十四第二項の規定は、附則第一条第十六号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業に対して課すべき事業所税について適用する。
suppl-4261-4/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2
The provisions of Article 701-34, paragraph (2) of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xvi) of the Supplementary Provisions.
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**第三項** 新法第七百一条の三十四第三項第十号の二及び第十号の四の規定は、附則第一条第十八号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業及び同日の属する年以後の年分の個人の事業（同日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用する。
suppl-4261-4/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3
The provisions of Article 701-34, paragraph (3), items (x)-2 and (x)-4 of the New Act apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (xviii) of the Supplementary Provisions and the business of an individual for the year that includes that date and subsequent years (excluding the business of an individual abolished before that date).
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**第四項** 施行日の前日において沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法（平成十四年法律第十四号。次項において「旧沖縄振興特別措置法」という。）第二十八条第一項の規定により指定されている情報通信産業振興地域は、施行日から施行日以後六月を経過する日（その日までに、沖縄振興特別措置法の一部を改正する法律による改正後の沖縄振興特別措置法（次項において「新沖縄振興特別措置法」という。）第二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第二項に規定する情報通信産業振興地域とみなして、同項の規定を適用する。
suppl-4261-4/art-16/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-4
The information and communications industry promotion zone designated, as of the day before the Effective Date, pursuant to the provisions of Article 28, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002; hereinafter in the following paragraph referred to as the "Former Act on Special Measures for the Promotion and Development of Okinawa") prior to amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 7 of 2014) is deemed, from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if the information and communications industry promotion plan prescribed in Article 28, paragraph (1) of that Act is submitted by that day pursuant to Article 28, paragraph (5) of the Act on Special Measures for the Promotion and Development of Okinawa after amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (hereinafter in the following paragraph referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa"), until the day before the day of that submission), to be the information and communications industry promotion zone prescribed in Article 33, paragraph (2) of the Supplementary Provisions of the New Act, and the provisions of that paragraph apply.
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**第五項** 施行日の前日において旧沖縄振興特別措置法第四十二条第一項の規定により指定されている国際物流拠点産業集積地域は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新法附則第三十三条第四項に規定する国際物流拠点産業集積地域とみなして、同項の規定を適用する。
suppl-4261-4/art-16/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-5
The international logistics hub industrial agglomeration zone designated, as of the day before the Effective Date, pursuant to the provisions of Article 42, paragraph (1) of the Former Act on Special Measures for the Promotion and Development of Okinawa is deemed, from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if the international logistics hub industrial agglomeration plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa is submitted by that day pursuant to Article 41, paragraph (5) of that Act, until the day before the day of that submission), to be the international logistics hub industrial agglomeration zone prescribed in Article 33, paragraph (4) of the Supplementary Provisions of the New Act, and the provisions of that paragraph apply.
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**第六項** 旧法附則第四十一条第八項に規定する外国公益法人等の平成二十五年十一月三十日までに開始する事業年度分の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-4261-4/art-16/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-6
With regard to the business office tax imposed on the business for business years that begin by November 30, 2013 of the foreign public interest corporations, etc. prescribed in Article 41, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
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### 第十七条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-4261-4/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17
**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、平成二十六年度以後の年度分の都市計画税について適用し、平成二十五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-4261-4/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17/par-1
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2014 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2013, the provisions then in force continue to govern.
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**第二項** 港湾法等改正法附則第一条第二号に掲げる規定の施行の日から平成二十六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-4261-4/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17/par-2
With regard to the city planning tax imposed on the houses prescribed in Article 15, paragraph (20) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the 2011 Port and Harbour Act Amendment Act to March 31, 2014, the provisions then in force continue to govern.
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**第三項** 平成二十二年四月一日から平成二十六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二十七項に規定する固定資産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-4261-4/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17/par-3
With regard to the city planning tax imposed on the fixed assets prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2010 to March 31, 2014, the provisions then in force continue to govern.
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### 第二十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4261-4/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-20
**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地方法人特別税並びに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-4261-4/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-20/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 and special local corporation tax 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.
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### 第二十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4261-4/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21
**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-4261-4/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/par-1
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
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---
## Cites
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- suppl-4261-4/art-1/par-1/item-2: 附則第三条第十項 → 地方税法 附則第三条第十項 (Supplementary Provisions, Article 3, paragraph (10)), suppl-4261-4/art-3/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10
- suppl-4261-4/art-1/par-1/item-2: 第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4261-4/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-3
- suppl-4261-4/art-1/par-1/item-2: 第十条第十項 → 地方税法 附則第十条第十項 (Supplementary Provisions, Article 10, paragraph (10)), suppl-4261-4/art-10/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-10
- suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4261-4/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-3
- suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4261-4/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-4
- suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4261-4/art-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-5
- suppl-4261-4/art-1/par-1/item-3: 附則第三条第三項から第六項まで → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4261-4/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-6
- suppl-4261-4/art-1/par-1/item-3: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4261-4/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-2
- suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4261-4/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-3
- suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4261-4/art-10/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-4
- suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4261-4/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-5
- suppl-4261-4/art-1/par-1/item-3: 第十条第三項から第六項まで → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4261-4/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-6
- suppl-4261-4/art-1/par-1/item-4: 附則第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4261-4/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-2
- suppl-4261-4/art-1/par-1/item-4: 第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4261-4/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1
- suppl-4261-4/art-1/par-1/item-4: 附則第三十条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1
- suppl-4261-4/art-1/par-1/item-5: 附則第三条第二項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4261-4/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-2
- suppl-4261-4/art-1/par-1/item-5: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4261-4/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-2
- suppl-4261-4/art-1/par-1/item-6: 次号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4261-4/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-7
- suppl-4261-4/art-1/par-1/item-6: 第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4261-4/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-8
- suppl-4261-4/art-1/par-1/item-6: 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-4261-4/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-3
- suppl-4261-4/art-1/par-1/item-6: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4261-4/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6
- suppl-4261-4/art-1/par-1/item-6: 第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4261-4/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-3
- suppl-4261-4/art-1/par-1/item-6: 第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4261-4/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-3
- suppl-4261-4/art-1/par-1/item-6: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4261-4/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14
- suppl-4261-4/art-1/par-1/item-6: 第十五条第一項 → 地方税法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4261-4/art-15/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1
- suppl-4261-4/art-1/par-1/item-6: 二十八年新法附則第三十条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1
- suppl-4261-4/art-1/par-1/item-7: 附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4261-4/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-1
- suppl-4261-4/art-1/par-1/item-7: 第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4261-4/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-1
- suppl-4261-4/art-1/par-1/item-8: 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-4261-4/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-2
- suppl-4261-4/art-1/par-1/item-8: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4261-4/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-2
- suppl-4261-4/art-1/par-1/item-9: 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-4261-4/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2
- suppl-4261-4/art-1/par-1/item-9: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4261-4/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-3
- suppl-4261-4/art-1/par-1/item-10: 附則第三条第八項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4261-4/art-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-8
- suppl-4261-4/art-1/par-1/item-10: 第十条第八項 → 地方税法 附則第十条第八項 (Supplementary Provisions, Article 10, paragraph (8)), suppl-4261-4/art-10/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-8
- suppl-4261-4/art-1/par-1/item-16: 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-4261-4/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-4
- suppl-4261-4/art-1/par-1/item-16: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4261-4/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2
- suppl-4261-4/art-1/par-1/item-18: 附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4261-4/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-2
- suppl-4261-4/art-1/par-1/item-18: 第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4261-4/art-16/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3
- suppl-4261-4/art-2/par-1: 第七十二条の四十九の六第四項 → 地方税法 第七十二条の四十九の六第四項 (Article 72-49-6, paragraph (4)), art-72-49-6/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-49-6/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-4
- suppl-4261-4/art-2/par-1: 第七十二条の六十三の二第四項 → 地方税法 第七十二条の六十三の二第四項 (Article 72-63-2, paragraph (4)), art-72-63-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-63-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-4
- suppl-4261-4/art-2/par-1: 第百四十四条の三十八の二第四項 → 地方税法 第百四十四条の三十八の二第四項 (Article 144-38-2, paragraph (4)), art-144-38-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-38-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-4
- suppl-4261-4/art-2/par-1: 第三百九十六条の二第四項 → 地方税法 第三百九十六条の二第四項 (Article 396-2, paragraph (4)), art-396-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-4
- suppl-4261-4/art-2/par-1: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4261-4/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-1
- suppl-4261-4/art-2/par-1: 新法第七十二条の四十九の六第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-1
- suppl-4261-4/art-2/par-1: 第七十二条の六十三の二第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1
- suppl-4261-4/art-2/par-1: 第百四十四条の三十八の二第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1
- suppl-4261-4/art-2/par-1: 第三百九十六条の二第一項 → 地方税法 第三百九十六条の二第一項 (Article 396-2, paragraph (1)), art-396-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-1
- suppl-4261-4/art-3/par-2: 新法第三十七条の二第二項第一号 → 地方税法 第三十七条の二第十一項第一号 (Article 37-2, paragraph (11), item (i)), art-37-2/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11/item-1
- suppl-4261-4/art-3/par-3: 新法附則第三条の二の四第一項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1
- suppl-4261-4/art-3/par-4: 新法附則第三十五条の三の二第二項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-2
- suppl-4261-4/art-3/par-5: 新法附則第四十二条第三項 → 地方税法 附則第四十二条第三項 (Supplementary Provisions, Article 42, paragraph (3)), suppl-3251-226/art-42/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-42/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3
- suppl-4261-4/art-3/par-6: 新法附則第四十四条第四項 → 地方税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-3251-226/art-44/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44/par-4
- suppl-4261-4/art-3/par-8: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4261-4/art-3/par-8: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4261-4/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10
- suppl-4261-4/art-3/par-9: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-4261-4/art-3/par-10: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1
- suppl-4261-4/art-3/par-10: 第五十三条第二十四項 → 地方税法 第五十三条第三十八項 (Article 53, paragraph (38)), art-53/par-38 — https://japanlaw.org/ja/local-tax-act/art-53/par-38 · https://japanlaw.org/l/325AC0000000226/art-53/par-38
- suppl-4261-4/art-3/par-10: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4261-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2
- suppl-4261-4/art-4/par-1: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4261-4/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-7
- suppl-4261-4/art-4/par-1: 附則第十一条第一項 → 地方税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4261-4/art-11/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-1
- suppl-4261-4/art-4/par-1: 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-4261-4/art-4/par-2: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4261-4/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-8
- suppl-4261-4/art-4/par-2: 附則第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4261-4/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-2
- suppl-4261-4/art-4/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4261-4/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6
- suppl-4261-4/art-5/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4261-4/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-3
- suppl-4261-4/art-5/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4261-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2
- suppl-4261-4/art-5/par-3: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- suppl-4261-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4261-4/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2
- suppl-4261-4/art-6/par-1: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4261-4/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6
- suppl-4261-4/art-6/par-2: 二十八年新法第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- suppl-4261-4/art-6/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4261-4/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6
- suppl-4261-4/art-7/par-2: 新法第七十三条の二十七の六第一項 → 地方税法 第七十三条の二十七の六第一項 (Article 73-27-6, paragraph (1)), art-73-27-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-27-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-27-6/par-1
- suppl-4261-4/art-7/par-2: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4261-4/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-9
- suppl-4261-4/art-7/par-3: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第八条第一項 → e-Gov law 355AC0000000065, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-4261-4/art-7/par-3: 第十一条の十二 → e-Gov law 355AC0000000065, 第十一条の十二 (Article 11-12), art-11-12 — not held in this collection
- suppl-4261-4/art-7/par-4: 新法附則第十条第五項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-3251-226/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10/par-5
- suppl-4261-4/art-7/par-4: 附則第一条第十六号 → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4261-4/art-1/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16
- suppl-4261-4/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-4261-4/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-1
- suppl-4261-4/art-9/par-3: この項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4261-4/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3
- suppl-4261-4/art-9/par-3: 次項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4261-4/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-4
- suppl-4261-4/art-9/par-4: 前項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4261-4/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3
- suppl-4261-4/art-10/par-2: 新法第三百十四条の七第二項第一号 → 地方税法 第三百十四条の七第十一項第一号 (Article 314-7, paragraph (11), item (i)), art-314-7/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11/item-1
- suppl-4261-4/art-10/par-3: 新法附則第三条の二の四第二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-2
- suppl-4261-4/art-10/par-4: 新法附則第三十五条の三の二第五項 → 地方税法 附則第三十五条の三の二第五項 (Supplementary Provisions, Article 35-3-2, paragraph (5)), suppl-3251-226/art-35-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-5
- suppl-4261-4/art-10/par-5: 新法附則第四十二条第六項 → 地方税法 附則第四十二条第六項 (Supplementary Provisions, Article 42, paragraph (6)), suppl-3251-226/art-42/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-42/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-6
- suppl-4261-4/art-10/par-6: 新法附則第四十四条第八項 → 地方税法 附則第四十四条第八項 (Supplementary Provisions, Article 44, paragraph (8)), suppl-3251-226/art-44/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44/par-8
- suppl-4261-4/art-10/par-8: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4261-4/art-10/par-8: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4261-4/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10
- suppl-4261-4/art-10/par-9: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4261-4/art-10/par-10: 新法第三百十四条の四第一項 → 地方税法 第三百十四条の四第一項 (Article 314-4, paragraph (1)), art-314-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-4/par-1
- suppl-4261-4/art-10/par-10: 第三百二十一条の八第二十四項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-38 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-38
- suppl-4261-4/art-10/par-10: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4261-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2
- suppl-4261-4/art-11/par-1: 二十九年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-4261-4/art-11/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4261-4/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6
- suppl-4261-4/art-12/par-2: 新法第三百四十八条第二項第十号の二 → 地方税法 第三百四十八条第二項第十号の二 (Article 348, paragraph (2), item (x-2)), art-348/par-2/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-2
- suppl-4261-4/art-12/par-2: 第十号の四 → 地方税法 第三百四十八条第二項第十号の四 (Article 348, paragraph (2), item (x-4)), art-348/par-2/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-348/par-2/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-10-4
- suppl-4261-4/art-12/par-2: 附則第一条第十八号 → 地方税法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-4/art-1/par-1/item-18 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18
- suppl-4261-4/art-12/par-7: 附則第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4261-4/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17/par-2
- suppl-4261-4/art-12/par-11: 新法第四百十条第一項 → 地方税法 第四百十条第一項 (Article 410, paragraph (1)), art-410/par-1 — https://japanlaw.org/ja/local-tax-act/art-410/par-1 · https://japanlaw.org/l/325AC0000000226/art-410/par-1
- suppl-4261-4/art-13/par-2: 新法第四百四十四条第一項 → 地方税法 第四百四十四条第一項 (Article 444, paragraph (1)), art-444/par-1 — https://japanlaw.org/ja/local-tax-act/art-444/par-1 · https://japanlaw.org/l/325AC0000000226/art-444/par-1
- suppl-4261-4/art-13/par-3: 二十八年新法第四百四十四条第一項 → 地方税法 第四百四十四条第一項 (Article 444, paragraph (1)), art-444/par-1 — https://japanlaw.org/ja/local-tax-act/art-444/par-1 · https://japanlaw.org/l/325AC0000000226/art-444/par-1
- suppl-4261-4/art-13/par-4: 第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4261-4/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-1
- suppl-4261-4/art-14/par-1: 二十八年新法附則第三十条 → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30
- suppl-4261-4/art-14/par-2: 二十八年新法附則第三十条 → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30
- suppl-4261-4/art-14/par-2: 同条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1
- suppl-4261-4/art-15/par-1: 附則第三十条第一項 → 地方税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-3251-226/art-30/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30/par-1
- suppl-4261-4/art-15/par-1: 地方税法等の一部を改正する法律（平成二十六年法律第四号。以下この項において「平成二十六年改正法」という。）附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4261-4/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15
- suppl-4261-4/art-16/par-2: 新法第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2
- suppl-4261-4/art-16/par-2: 附則第一条第十六号 → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4261-4/art-1/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16
- suppl-4261-4/art-16/par-3: 新法第七百一条の三十四第三項第十号の二 → 地方税法 第七百一条の三十四第三項第十号の二 (Article 701-34, paragraph (3), item (x-2)), art-701-34/par-3/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-2
- suppl-4261-4/art-16/par-3: 第十号の四 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-10-4 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-4
- suppl-4261-4/art-16/par-3: 附則第一条第十八号 → 地方税法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-4/art-1/par-1/item-18 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18
- suppl-4261-4/art-16/par-4: 次項 → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4261-4/art-16/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-5
- suppl-4261-4/art-16/par-4: 新法附則第三十三条第二項 → 地方税法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-3251-226/art-33/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-2
- suppl-4261-4/art-16/par-5: 新法附則第三十三条第四項 → 地方税法 附則第三十三条第四項 (Supplementary Provisions, Article 33, paragraph (4)), suppl-3251-226/art-33/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33/par-4
- suppl-4261-4/art-20/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4261-4/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1
- suppl-4261-4/art-20/par-1: この条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4261-4/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-20
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4261-4/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4261-4/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4261-4/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4261-4/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4261-4/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-14
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4261-4/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4261-4/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4261-4/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-17
- suppl-4261-4/art-21/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-4261-4/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4261-4/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-20
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4261-4/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4261-4/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-4/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4261-4/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4261-4/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4261-4/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-8
- suppl-4261-4/art-21/par-1: 附則第二条から前条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4261-4/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9
## Cited by
39 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-4261-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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-4261-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-3
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-4
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-5
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-7
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-8
- 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-9
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10
- 地方税法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-16
- 地方税法 附則第一条第一項第十八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-18
- 地方税法 附則第二条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2/par-1
- 地方税法 附則第三条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-8
- 地方税法 附則第三条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10
- 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-1
- 地方税法 附則第四条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-2
- 地方税法 附則第四条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-4/par-3
- 地方税法 附則第五条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-2
- 地方税法 附則第五条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-3
- 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-1
- 地方税法 附則第六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2
- 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-2
- 地方税法 附則第七条第四項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-7/par-4
- 地方税法 附則第九条第二項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-2
- 地方税法 附則第九条第三項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-3
- 地方税法 附則第九条第四項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-9/par-4
- 地方税法 附則第十条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-8
- 地方税法 附則第十条第十項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-10
- 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-11/par-3
- 地方税法 附則第十二条第二項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-2
- 地方税法 附則第十二条第七項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-12/par-7
- 地方税法 附則第十三条第四項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-13/par-4
- 地方税法 附則第十五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-15/par-1
- 地方税法 附則第十六条第二項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-2
- 地方税法 附則第十六条第三項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-3
- 地方税法 附則第十六条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-16/par-4
- 地方税法 附則第二十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-20/par-1
- 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/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-20261027T202151-341, 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-20261027T202151-341, 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-20261027T214204-284, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-287, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-287, 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