# 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-4271-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4271-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2
- 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 平成二七年三月三一日法律第二号
suppl-4271-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4271-2/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1
**第一項** この法律は、平成二十七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-4271-2/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
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**一** 第三条中社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律附則第一条第二号の改正規定（「平成二十七年四月一日」を「平成二十九年四月一日」に改める部分に限る。）並びに第四条中地方税法等の一部を改正する法律附則第一条第四号及び第六号の改正規定、同法附則第十三条第二項の改正規定並びに同条第三項を同条第四項とし、同条第二項の次に一項を加える改正規定 公布の日
suppl-4271-2/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-1
the provisions of Article 3 amending Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (limited to the part replacing "April 1, 2015" with "April 1, 2017"), and the provisions of Article 4 amending Article 1, items (iv) and (vi) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., the provisions amending Article 13, paragraph (2) of the Supplementary Provisions of that Act, and the provisions making paragraph (3) of that Article paragraph (4) and adding one paragraph after paragraph (2) of that Article: the date of promulgation
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**二** 第一条中地方税法附則第三十二条の改正規定（同条第二項に係る部分に限る。）及び附則第二十一条第二項の規定 平成二十七年五月二十九日
suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2
the provisions of Article 1 amending Article 32 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (2) of that Article) and the provisions of Article 21, paragraph (2) of the Supplementary Provisions: May 29, 2015
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**三** 第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条第二項」を「第四十一条の二十二第二項」に改める部分に限る。）、同法第七十二条の四十九の六に一項を加える改正規定、同法第七十二条の六十三の二に一項を加える改正規定、同法第百四十四条の三十八の二に一項を加える改正規定、同法第二百九十二条第一項第四号の改正規定（「第四十二条第二項」を「第四十一条の二十二第二項」に改める部分に限る。）及び同法第三百九十六条の二に一項を加える改正規定並びに附則第五条の規定 平成二十七年七月一日
suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-3
the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part replacing "Article 42, paragraph (2)" with "Article 41-22, paragraph (2)"), the provisions adding one paragraph to Article 72-49-6 of that Act, the provisions adding one paragraph to Article 72-63-2 of that Act, the provisions adding one paragraph to Article 144-38-2 of that Act, the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing "Article 42, paragraph (2)" with "Article 41-22, paragraph (2)"), and the provisions adding one paragraph to Article 396-2 of that Act, and the provisions of Article 5 of the Supplementary Provisions: July 1, 2015
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**四** 第一条中地方税法第七十二条の七十八第一項、第七十二条の七十九、第七十二条の八十第一項、第七十二条の八十の二第一項、第七十二条の八十四第一項第二号及び第二項、第七十二条の九十四、第三百二十一条の七の二第一項並びに第七百六条第二項の改正規定並びに同法附則第九条の三の二第一項の改正規定並びに第三条中社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律附則第五条第一項の改正規定、同法附則第八条の改正規定（「及び」の下に「特定課税仕入れ並びに」を加える部分に限る。）、同法附則第十条第二項の改正規定（「をいう」を「及び特定課税仕入れをいう」に改める部分に限る。）、同条第三項第一号、第三号及び第四号の改正規定、同項第五号の改正規定（「又は当該課税資産の譲渡等」を「及び特定課税仕入れ並びにこれら」に改める部分及び「課税仕入れ」の下に「及び特定課税仕入れ」を加える部分に限る。）、同法附則第十一条第一項第一号ハの改正規定（「行った課税資産の譲渡等」の下に「及び特定課税仕入れ」を加える部分に限る。）、同項第二号イの改正規定、同号ロの改正規定（「第十四条第三項の規定若しくは」を「第十四条第三項の規定、」に改める部分、「若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例による」を「に基づく政令の規定、消費税法改正法附則第十六条の二の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例による」に改める部分及び「ハまで」を「ニまで」に改める部分に限る。）並びに同号ハの改正規定（「行った課税仕入れ」の下に「若しくは特定課税仕入れ」を加える部分及び「ハまで」を「ニまで」に改める部分に限る。）並びに附則第十条の規定 平成二十七年十月一日
suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-4
the provisions of Article 1 amending Article 72-78, paragraph (1), Article 72-79, Article 72-80, paragraph (1), Article 72-80-2, paragraph (1), Article 72-84, paragraph (1), item (ii) and paragraph (2), Article 72-94, Article 321-7-2, paragraph (1), and Article 706, paragraph (2) of the Local Tax Act, and the provisions amending Article 9-3-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 3 amending Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., the provisions amending Article 8 of the Supplementary Provisions of that Act (limited to the part adding "specified taxable purchases and" after "and"), the provisions amending Article 10, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "means" with "and specified taxable purchases means"), the provisions amending items (i), (iii) and (iv) of paragraph (3) of that Article, the provisions amending item (v) of that paragraph (limited to the part replacing "or that taxable transfer, etc. of assets" with "and specified taxable purchases and these" and the part adding "and specified taxable purchases" after "taxable purchases"), the provisions amending Article 11, paragraph (1), item (i), (c) of the Supplementary Provisions of that Act (limited to the part adding "and specified taxable purchases" after "made taxable transfers, etc. of assets"), the provisions amending item (ii), (a) of that paragraph, the provisions amending item (ii), (b) of that paragraph (limited to the part replacing "the provisions of Article 14, paragraph (3) or" with "the provisions of Article 14, paragraph (3),", the part replacing "or the provisions of Cabinet Order based on the provisions of Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act under which the provisions then in force are to continue to govern" with "the provisions of Cabinet Order based on those provisions, the provisions of Article 16-2 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order based on the provisions of Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act under which the provisions then in force are to continue to govern", and the part replacing "through (c)" with "through (d)"), and the provisions amending item (ii), (c) of that paragraph (limited to the part adding "or specified taxable purchases" after "made taxable purchases" and the part replacing "through (c)" with "through (d)"), and the provisions of Article 10 of the Supplementary Provisions: October 1, 2015
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**五** 第一条中地方税法第三十二条第二項、第四十五条の三の三第四項、第七十一条の三十一第一項、第三百十三条第二項及び第三百十七条の三の三第四項の改正規定並びに同法附則第五条第一項及び第三項の改正規定、同法附則第三十三条の二の次に一条を加える改正規定並びに同法附則第三十五条の三の二の次に一条を加える改正規定並びに附則第六条第二項及び第四項並びに第十五条第二項の規定 平成二十八年一月一日
suppl-4271-2/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-5
the provisions of Article 1 amending Article 32, paragraph (2), Article 45-3-3, paragraph (4), Article 71-31, paragraph (1), Article 313, paragraph (2) and Article 317-3-3, paragraph (4) of the Local Tax Act, and the provisions amending Article 5, paragraphs (1) and (3) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 33-2 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraphs (2) and (4) and Article 15, paragraph (2) of the Supplementary Provisions: January 1, 2016
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**六** 第二条（次号から第九号の二まで及び第十四号から第十六号までに掲げる改正規定を除く。）並びに次条並びに附則第七条第三項及び第五項、第九条（第二項及び第四項から第六項までを除く。）、第十二条、第十六条第四項及び第六項、第二十条並びに第二十八条の規定 平成二十八年四月一日
suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
the provisions of Article 2 (excluding the amending provisions set forth in the following item through item (ix)-2 and items (xiv) through (xvi)), the following Article, and Article 7, paragraphs (3) and (5), Article 9 (excluding paragraphs (2) and (4) through (6)), Article 12, Article 16, paragraphs (4) and (6), Article 20 and Article 28 of the Supplementary Provisions: April 1, 2016
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**七** 第二条中地方税法附則第五条の四第一項第二号ハ、第六項第二号ハ及び第十二項、第三十三条の二の二第一項、第三十五条の二第二項及び第六項、第三十五条の二の二第二項及び第六項並びに第三十五条の二の三第二項の改正規定並びに同法附則第三十五条の三の三を同法附則第三十五条の三の四とし、同法附則第三十五条の三の二の次に一条を加える改正規定並びに附則第七条第一項及び第十六条第一項の規定 平成二十九年一月一日
suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7
the provisions of Article 2 amending Article 5-4, paragraph (1), item (ii), (c), paragraph (6), item (ii), (c) and paragraph (12), Article 33-2-2, paragraph (1), Article 35-2, paragraphs (2) and (6), Article 35-2-2, paragraphs (2) and (6), and Article 35-2-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act, the provisions making Article 35-3-3 of the Supplementary Provisions of that Act Article 35-3-4 of the Supplementary Provisions of that Act and adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (1) and Article 16, paragraph (1) of the Supplementary Provisions: January 1, 2017
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**八** 略
suppl-4271-2/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-8
Omitted
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**九** 第二条中地方税法第四十四条の次に一条を加える改正規定、同法第七十二条の五十七の次に二条を加える改正規定及び同法第三百二十一条の七の十一の次に二条を加える改正規定並びに附則第七条第二項、第九条第四項及び第五項並びに第十六条第二項及び第三項の規定 平成三十年一月一日
suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
the provisions of Article 2 adding one Article after Article 44 of the Local Tax Act, the provisions adding two Articles after Article 72-57 of that Act, and the provisions adding two Articles after Article 321-7-11 of that Act, and the provisions of Article 7, paragraph (2), Article 9, paragraphs (4) and (5), and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2018
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**九の二** 第二条中地方税法第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項及び第十六項、第七十二条の二十三第四項並びに第三百二十一条の八第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項及び第十六項の改正規定並びに同法附則第四十八条の改正規定（「前九年内事業年度」を「前十年内事業年度」に改める部分に限る。）並びに附則第七条第四項、第九条第二項及び第十六条第五項の規定 平成三十年四月一日
suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2
the provisions of Article 2 amending Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16), Article 72-23, paragraph (4), and Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the Local Tax Act, and the provisions amending Article 48 of the Supplementary Provisions of that Act (limited to the part replacing "business year within the preceding nine years" with "business year within the preceding 10 years"), and the provisions of Article 7, paragraph (4), Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions: April 1, 2018
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**十** 第一条中地方税法第三百四十九条の三の二第一項の改正規定及び附則第十七条第三項の規定 空家等対策の推進に関する特別措置法（平成二十六年法律第百二十七号）附則第一項ただし書に規定する日
suppl-4271-2/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-10
the provisions of Article 1 amending Article 349-3-2, paragraph (1) of the Local Tax Act and the provisions of Article 17, paragraph (3) of the Supplementary Provisions: the date prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc. (Act No. 127 of 2014)
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**十一** 第一条中地方税法第七十三条の四第一項第三十号及び第三百四十八条第二項第三十号の改正規定並びに同法附則第十五条第三十七項の改正規定並びに附則第十七条第九項の規定 水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日
suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-11
the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxx) and Article 348, paragraph (2), item (xxx) of the Local Tax Act, and the provisions amending Article 15, paragraph (37) of the Supplementary Provisions of that Act, and the provisions of Article 17, paragraph (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015)
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**十二** 第一条中地方税法第三百四十八条第五項の改正規定及び同法附則第十五条の二第二項の改正規定（「第十二条第一項第三号」を「第十三条第一項第三号」に改める部分に限る。） 地域公共交通の活性化及び再生に関する法律及び独立行政法人鉄道建設・運輸施設整備支援機構法の一部を改正する法律（平成二十七年法律第二十八号）の施行の日
suppl-4271-2/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-12
the provisions of Article 1 amending Article 348, paragraph (5) of the Local Tax Act and the provisions amending Article 15-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "Article 12, paragraph (1), item (iii)" with "Article 13, paragraph (1), item (iii)"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems and the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 28 of 2015)
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**十三** 第一条中地方税法第二十三条第一項第四号の改正規定（「、第四十二条の十二の四」を「（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二の二、第四十二条の十二の四」に改める部分に限る。）及び同法第二百九十二条第一項第四号の改正規定（「、第四十二条の十二の四」を「（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二の二、第四十二条の十二の四」に改める部分に限る。）並びに同法附則第八条第三項を同条第二項とし、同項の次に二項を加える改正規定並びに同条第五項及び第六項の改正規定並びに附則第六条第八項及び第十五条第七項の規定 地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日
suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part replacing ", Article 42-12-4" with " (excluding paragraphs (1), (3), (4) and (7)), Article 42-12-2, Article 42-12-4"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing ", Article 42-12-4" with " (excluding paragraphs (1), (3), (4) and (7)), Article 42-12-2, Article 42-12-4"), the provisions making Article 8, paragraph (3) of the Supplementary Provisions of that Act paragraph (2) of that Article and adding two paragraphs after that paragraph, and the provisions amending paragraphs (5) and (6) of that Article, and the provisions of Article 6, paragraph (8) and Article 15, paragraph (7) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015)
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**十四** 第二条中地方税法第五百八十六条第二項第五号の二及び第七百一条の三十四第三項第九号の改正規定 地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第六号に掲げる規定の施行の日
suppl-4271-2/art-1/par-1/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-14
the provisions of Article 2 amending Article 586, paragraph (2), item (v)-2 and Article 701-34, paragraph (3), item (ix) of the Local Tax Act: the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act on the Arrangement, etc. of Related Acts to Promote Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014)
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**十五** 第二条中地方税法附則第九条に一項を加える改正規定及び附則第九条第六項の規定 電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）の施行の日
suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15
the provisions of Article 2 adding one paragraph to Article 9 of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (6) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014)
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**十六** 第二条中地方税法第五百八十六条第二項第二号ニの改正規定並びに同法附則第十二条の二の二第二項第三号、第十二条の三第一項及び第三十条第一項の改正規定 大気汚染防止法の一部を改正する法律（平成二十七年法律第四十一号）の施行の日
suppl-4271-2/art-1/par-1/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-16
the provisions of Article 2 amending Article 586, paragraph (2), item (ii), (d) of the Local Tax Act, and the provisions amending Article 12-2-2, paragraph (2), item (iii), Article 12-3, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015)
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### 第二条（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — Transitional Measures Concerning Deferral of Collection, Ex Officio Deferral of Realization, and Deferral of Realization upon Application
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suppl-4271-2/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2
**第一項** 附則第一条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。）第十五条から第十五条の三まで及び第十六条（二十八年新法第十五条第一項又は第二項の規定による徴収の猶予に係る部分に限る。）の規定は、同号に掲げる規定の施行の日以後に申請される二十八年新法第十五条第一項又は第二項の規定による徴収の猶予について適用し、同日前に申請された同号に掲げる規定による改正前の地方税法（以下「二十八年旧法」という。）第十五条第一項又は第二項の規定による徴収の猶予については、なお従前の例による。
suppl-4271-2/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-1
The provisions of Articles 15 through 15-3 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "2016 New Act") and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act) apply to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in that item, and with regard to the deferral of collection under Article 15, paragraph (1) or (2) of the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2016 Former Act") applied for before that day, the provisions then in force continue to govern.
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**第二項** 二十八年新法第十五条の五から第十五条の五の三まで及び第十六条（二十八年新法第十五条の五第一項の規定による換価の猶予に係る部分に限る。）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される同項の規定による換価の猶予について適用し、同日前にされた二十八年旧法第十五条の五第一項の規定による換価の猶予については、なお従前の例による。
suppl-4271-2/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-2
The provisions of Articles 15-5 through 15-5-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-5, paragraph (1) of the 2016 New Act) apply to the deferral of realization under that paragraph made on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of realization under Article 15-5, paragraph (1) of the 2016 Former Act made before that day, the provisions then in force continue to govern.
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**第三項** 二十八年新法第十五条の六から第十五条の六の三まで及び第十六条（二十八年新法第十五条の六第一項の規定による換価の猶予に係る部分に限る。）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納期限が到来する地方団体の徴収金について適用する。
suppl-4271-2/art-2/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-3
The provisions of Articles 15-6 through 15-6-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-6, paragraph (1) of the 2016 New Act) apply to local government levies for which the due date for payment prescribed in that paragraph arrives on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions.
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### 第三条（還付加算金に関する経過措置） — Transitional Measures for Interest on Refund
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suppl-4271-2/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3
**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。）第十七条の四第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に還付のため支出を決定し、又は充当する過納金に加算すべき金額について適用する。ただし、施行日前に所得税についての更正の請求又は所得税の申告書（同項第三号に規定する所得税の申告書をいう。以下この条において同じ。）の提出が行われた場合において、当該更正の請求に基づく更正又は当該所得税の申告書の提出に基因してされた賦課決定により、納付し、又は納入すべき額が減少した地方税に係る過納金に加算すべき金額については、なお従前の例による。
suppl-4271-2/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3/par-1
The provisions of Article 17-4, paragraph (1) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the amount to be added to an overpayment for which a decision to disburse for refund is made or which is appropriated on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date"); provided, however, that where, before the Effective Date, a request for reassessment concerning income tax or an income tax return (meaning an income tax return prescribed in Article 17-4, paragraph (1), item (iii) of the New Act; the same applies hereinafter in this Article) was filed, with regard to the amount to be added to an overpayment pertaining to local taxes the amount of which to be paid or remitted decreased due to a reassessment based on that request for reassessment or an assessment determination made on the basis of the filing of that income tax return, the provisions then in force continue to govern.
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### 第四条（不申告加算金に関する経過措置） — Transitional Measures Concerning Additional Charges for Failure to File
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suppl-4271-2/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4
**第一項** 新法第七十一条の十四第六項、第七十一条の三十五第七項、第七十一条の五十五第七項、第七十二条の四十六第六項、第七十四条の二十三第六項、第九十条第六項、第百三十二条第六項、第百四十四条の四十七第六項、第二百七十八条第六項、第三百二十八条の十一第六項、第四百八十三条第六項、第五百三十六条第六項、第六百九条第六項、第六百八十八条第六項、第七百一条の十二第六項、第七百一条の六十一第六項、第七百二十一条第六項及び第七百三十三条の十八第七項の規定は、施行日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る不申告加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る不申告加算金については、なお従前の例による。
suppl-4271-2/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4/par-1
The provisions of Article 71-14, paragraph (6), Article 71-35, paragraph (7), Article 71-55, paragraph (7), Article 72-46, paragraph (6), Article 74-23, paragraph (6), Article 90, paragraph (6), Article 132, paragraph (6), Article 144-47, paragraph (6), Article 278, paragraph (6), Article 328-11, paragraph (6), Article 483, paragraph (6), Article 536, paragraph (6), Article 609, paragraph (6), Article 688, paragraph (6), Article 701-12, paragraph (6), Article 701-61, paragraph (6), Article 721, paragraph (6) and Article 733-18, paragraph (7) of the New Act apply to additional charges for failure to file pertaining to local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and with regard to additional charges for failure to file pertaining to local taxes for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern.
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### 第五条（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-4271-2/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5
**第一項** 新法第七十二条の四十九の六第五項、第七十二条の六十三の二第五項、第百四十四条の三十八の二第五項及び第三百九十六条の二第五項の規定は、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-4271-2/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/par-1
The provisions of Article 72-49-6, paragraph (5), Article 72-63-2, paragraph (5), Article 144-38-2, paragraph (5) and Article 396-2, paragraph (5) of the New Act apply to a notice 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 set forth in Article 1, item (iii) of the Supplementary Provisions.
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### 第六条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-4271-2/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6
**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-4271-2/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/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 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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**第二項** 新法第三十二条第二項の規定は、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-4271-2/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-2
The provisions of Article 32, paragraph (2) 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** 新法第三十七条の二第二項の規定は、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-4271-2/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-3
The provisions of Article 37-2, paragraph (2) 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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**第四項** 新法第七十一条の三十一第一項の規定は、附則第一条第五号に掲げる規定の施行の日以後に支払を受けるべき新法第二十三条第一項第十五号に規定する特定配当等に係る道府県民税の配当割の特別徴収について適用し、同日前に支払を受けるべき第一条の規定による改正前の地方税法（以下「旧法」という。）第二十三条第一項第十五号に規定する特定配当等に係る道府県民税の配当割の特別徴収については、なお従前の例による。
suppl-4271-2/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-4
The provisions of Article 71-31, paragraph (1) of the New Act apply to the special collection of the dividend levy of prefectural inhabitant tax pertaining to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act that are to be received on or after the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions, and with regard to the special collection of the dividend levy of prefectural inhabitant tax pertaining to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that are to be received before that day, the provisions then in force continue to govern.
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**第五項** 新法附則第七条第一項から第七項までの規定は、道府県民税の所得割の納税義務者が施行日以後に支出する新法第三十七条の二第一項第一号に掲げる寄附金について適用する。
suppl-4271-2/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-5
The provisions of Article 7, paragraphs (1) through (7) of the Supplementary Provisions of the New Act apply to the donations prescribed in Article 37-2, paragraph (1), item (i) of the New Act that a person liable for the income levy of prefectural inhabitant tax pays on or after the Effective Date.
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**第六項** 新法附則第七条の二第一項から第三項まで及び第七条の三第一項の規定は、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する。
suppl-4271-2/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-6
The provisions of Article 7-2, paragraphs (1) through (3) and Article 7-3, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years.
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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、施行日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-4271-2/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/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 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（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「所得税法等改正法」という。）第八条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十二及び第四十二条の十二の二の規定に係る部分に限る。以下この項において同じ。）及び第四号の三（所得税法等改正法第八条の規定による改正後の租税特別措置法第六十八条の十五の二及び第六十八条の十五の三の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第三項（新法第二十三条第一項第四号の規定に係る部分に限る。）、第四項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二十三条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第十三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し、同日前に終了した事業年度分の法人の道府県民税及び同日前に終了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-4271-2/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part pertaining to the provisions of Articles 42-12 and 42-12-2 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) after amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "Income Tax Act Amendment Act"); the same applies hereinafter in this paragraph) and Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part pertaining to the provisions of Articles 68-15-2 and 68-15-3 of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph), and the provisions of Article 8, paragraph (3) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv) of the New Act), paragraph (4) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act), paragraph (5) (limited to the part pertaining to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (6) (limited to the part pertaining 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 date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that day, and with regard to corporate prefectural inhabitant tax for business years that ended before that day and corporate prefectural inhabitant tax for consolidated business years that ended before that day, the provisions then in force continue to govern.
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**第九項** 施行日から附則第一条第十三号に掲げる規定の施行の日の前日までの間における新法第二十三条第一項第四号の三（新法附則第八条第六項の規定により読み替えて適用される場合を含む。）の規定の適用については、同号中「第六十八条の十五の三」とあるのは「第六十八条の十五の二」と、新法附則第八条第六項中「第六十八条の十五の三まで」とあるのは「第六十八条の十五の二まで」と、「第六十八条の十五、第六十八条の十五の三」とあるのは「第六十八条の十五」とする。
suppl-4271-2/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-9
In the application of the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (including where applied with replaced terms pursuant to Article 8, paragraph (6) of the Supplementary Provisions of the New Act) during the period from the Effective Date to the day before the date of enforcement of the provisions set forth in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 68-15-3" in Article 23, paragraph (1), item (iv)-3 of the New Act is deemed to be replaced with "Article 68-15-2", and in Article 8, paragraph (6) of the Supplementary Provisions of the New Act, the phrase "through Article 68-15-3" is deemed to be replaced with "through Article 68-15-2" and the phrase "Article 68-15, Article 68-15-3" with "Article 68-15".
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**第十項** 新法第五十三条第一項の規定によって申告納付する法人で法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるもの並びに新法第五十三条第二項の規定によって申告納付する法人及び同条第三項の規定によって納付する法人の施行日以後に開始する最初の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最初の連結事業年度分の法人の道府県民税についての新法第五十二条第一項の規定の適用については、同項中「資本金等の額が」とあるのは「地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条の規定による改正前の地方税法第二十三条第一項第四号の五に規定する資本金等の額が」とし、同条第四項及び第五項の規定は、適用しないものとする。この場合において、旧法第五十二条第四項の規定は、なおその効力を有する。
suppl-4271-2/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-10
With regard to the application of the provisions of Article 52, paragraph (1) of the New Act to the corporate prefectural inhabitant tax for the first business year beginning on or after the Effective Date and the corporate prefectural inhabitant tax for the first consolidated business year beginning on or after the Effective Date of a corporation that makes filing and payment pursuant to the provisions of Article 53, paragraph (1) of the New Act and is obligated to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding the case where Article 72, paragraph (1) of that Act applies), a corporation that makes filing and payment pursuant to the provisions of Article 53, paragraph (2) of the New Act, and a corporation that makes payment pursuant to the provisions of Article 53, paragraph (3) of the New Act, the phrase "the amount of stated capital, etc. is" in Article 52, paragraph (1) of the New Act is deemed to be replaced with "the amount of stated capital, etc. prescribed in Article 23, paragraph (1), item (iv)-5 of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) is", and the provisions of Article 52, paragraphs (4) and (5) of the New Act do not apply. In this case, the provisions of Article 52, paragraph (4) of the Former Act remain in force.
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**第十一項** 新法第五十三条第五項に規定する法人について、同項に規定する連結適用前欠損金額又は同項に規定する連結適用前災害損失欠損金額がある場合における当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額に係る同条第六項の規定の適用については、次に定めるところによる。
suppl-4271-2/art-6/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-11
In the case where a corporation prescribed in Article 53, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in that paragraph or a disaster loss deficit before application of consolidated taxation prescribed in that paragraph, the application of the provisions of paragraph (6) of that Article to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as provided in the following items:
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**一** 当該法人の新法第五十三条第五項に規定する最初連結事業年度（以下この項において「最初連結事業年度」という。）の開始の日（二以上の最初連結事業年度の開始の日がある場合には、当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額の生じた事業年度後最初の最初連結事業年度の開始の日。次号において同じ。）が平成二十四年四月一日前である場合には、同条第六項第一号中「同法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）第二条の規定による改正前の法人税法（次号において「平成二十三年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十三年改正前の法人税法第八十一条の十二第三項」とする。
suppl-4271-2/art-6/par-11/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-11/item-1
where the start date of the first consolidated business year prescribed in Article 53, paragraph (5) of the New Act of the corporation (hereinafter in this paragraph referred to as the "first consolidated business year") (where there are two or more start dates of first consolidated business years, the start date of the first of the first consolidated business years after the business year in which that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation arose; the same applies in the following item) is before April 1, 2012, the phrase "that Act" in Article 53, paragraph (6), item (i) of the New Act is deemed to be replaced with "the Corporation Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. to Develop a Tax System Responsive to Changes in the Structure of the Economy and Society (Act No. 114 of 2011) (referred to as the 'Corporation Tax Act Before the 2011 Amendment' in the following item)", and the phrase "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph with "Article 81-12, paragraph (3) of the Corporation Tax Act Before the 2011 Amendment";
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**二** 当該法人の最初連結事業年度の開始の日が平成二十四年四月一日から平成二十七年三月三十一日までの間である場合には、新法第五十三条第六項第一号中「同法」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）第二条の規定による改正前の法人税法（次号において「平成二十七年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十七年改正前の法人税法第八十一条の十二第三項」とする。
suppl-4271-2/art-6/par-11/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-11/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-11/item-2
where the start date of the first consolidated business year of the corporation is from April 1, 2012 to March 31, 2015, the phrase "that Act" in Article 53, paragraph (6), item (i) of the New Act is deemed to be replaced with "the Corporation Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the 'Corporation Tax Act Before the 2015 Amendment' in the following item)", and the phrase "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph with "Article 81-12, paragraph (3) of the Corporation Tax Act Before the 2015 Amendment".
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### 第七条
suppl-4271-2/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7
**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の規定中個人の道府県民税に関する部分は、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-4271-2/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-1
The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions relating to individual prefectural inhabitant tax 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** 附則第一条第九号に掲げる規定による改正後の地方税法（以下「三十年一月新法」という。）第四十四条の二の規定は、同号に掲げる規定の施行の日以後に三十年一月新法第三百二十一条の七の十二第一項の規定により個人の市町村民税の徴収を猶予した場合について適用する。
suppl-4271-2/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-2
The provisions of Article 44-2 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions (hereinafter referred to as the "January 2018 New Act") apply where collection of individual municipal inhabitant tax is deferred pursuant to Article 321-7-12, paragraph (1) of the January 2018 New Act on or after the date of enforcement of the provisions set forth in that item.
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**第三項** 別段の定めがあるものを除き、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-4271-2/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-3
Except as otherwise provided, 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 set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that day, and with regard to corporate prefectural inhabitant tax for business years that began before that day and corporate prefectural inhabitant tax for consolidated business years that began before that day, the provisions then in force continue to govern.
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**第四項** 附則第一条第九号の二に掲げる規定による改正後の地方税法（附則第九条第二項及び第十六条第五項において「三十年四月新法」という。）第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、同号に掲げる規定の施行の日以後に開始した事業年度において生じた同条第五項若しくは第七項に規定する連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に開始した連結事業年度において生じた同条第九項に規定する控除対象個別帰属税額（同条第十項の規定により控除対象個別帰属税額とみなされたものを含む。）、同日以後に開始した事業年度において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項に規定する内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額若しくは外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（同条第十三項の規定により内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）又は同日以後に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十五項に規定する控除対象個別帰属還付税額（同条第十六項の規定により控除対象個別帰属還付税額とみなされたものを含む。）について適用し、同日前に開始した事業年度において生じた同号に掲げる規定による改正前の地方税法（附則第九条第二項及び第十六条第五項において「三十年四月旧法」という。）第五十三条第五項若しくは第七項に規定する連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に開始した連結事業年度において生じた同条第九項に規定する控除対象個別帰属税額（同条第十項の規定により控除対象個別帰属税額とみなされたものを含む。）、同日前に開始した事業年度において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項に規定する内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額若しくは外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（同条第十三項の規定により内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）又は同日前に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十五項に規定する控除対象個別帰属還付税額（同条第十六項の規定により控除対象個別帰属還付税額とみなされたものを含む。）については、なお従前の例による。
suppl-4271-2/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4
The provisions of Article 53, paragraph (5), (7), (9), (10), (12), (13), (15) or (16) of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix)-2 of the Supplementary Provisions (referred to as the "April 2018 New Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 New Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning on or after that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 New Act), and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) or (7) of the Local Tax Act prior to amendment by the provisions set forth in that item (referred to as the "April 2018 Former Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) that arose in a business year beginning before the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 Former Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning before that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 Former Act), the provisions then in force continue to govern.
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**第五項** 二十八年新法第五十五条の二第二項及び第四項並びに第五十五条の四第二項及び第四項の規定は、附則第一条第六号に掲げる規定の施行の日以後に申請される二十八年新法第五十五条の二第一項又は第五十五条の四第一項の規定による徴収の猶予について適用し、同日前に申請された二十八年旧法第五十五条の二第一項又は第五十五条の四第一項の規定による徴収の猶予については、なお従前の例による。
suppl-4271-2/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-5
The provisions of Article 55-2, paragraphs (2) and (4) and Article 55-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 Former Act applied for before that day, the provisions then in force continue to govern.
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### 第八条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-4271-2/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8
**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-4271-2/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/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第一項第一号イに掲げる法人（三以上の道府県において事務所又は事業所を設けて事業を行う法人を除く。次項において同じ。）で、施行日から平成二十八年三月三十一日までの間に開始する事業年度の新法第七十二条の十二第一号イに規定する付加価値額（当該事業年度が一年に満たない場合にあっては、当該事業年度の付加価値額に十二を乗じて得た額を当該事業年度の月数（当該月数は、暦に従い計算し、一月に満たない端数を生じたときは、これを一月とする。以下この条において同じ。）で除して計算した金額。以下この条において「調整後付加価値額」という。）が三十億円以下であるものについては、第六条の規定による改正後の地方法人特別税等に関する暫定措置法（第四項及び附則第二十五条において「新暫定措置法」という。）第二条の規定により読み替えられた新法第七十二条の二十四の七第一項第一号に規定する合計額（次項において「基準法人事業税額」という。）が次の各号に掲げる金額の合計額を超える場合には、当該超える額の二分の一に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る付加価値額、資本金等の額又は所得について新法第七十二条の二十五の規定によって納付すべき事業税額、新法第七十二条の二十八の規定によって納付すべき事業税額又は新法第七十二条の二十九の規定によって納付すべき事業税額（以下この条において「事業税額」という。）から控除するものとする。
suppl-4271-2/art-8/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
With regard to a corporation set forth in Article 72-2, paragraph (1), item (i), (a) of the New Act (excluding a corporation that conducts business by establishing offices or places of business in three or more prefectures; the same applies in the following paragraph) for which the value added prescribed in Article 72-12, item (i), (a) of the New Act of a business year beginning during the period from the Effective Date to March 31, 2016 (where that business year is less than one year, the amount calculated by multiplying the value added of that business year by 12 and dividing the result by the number of months in that business year (the number of months is calculated according to the calendar, and where a fraction of less than one month arises, it is counted as one month; the same applies hereinafter in this Article); hereinafter in this Article referred to as the "adjusted value added") is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (1), item (i) of the New Act as replaced pursuant to Article 2 of the Act on Temporary Measures concerning Special Local Corporation Tax after amendment by the provisions of Article 6 (referred to as the "New Act on Temporary Measures concerning Special Local Corporation Tax" in paragraph (4) and Article 25 of the Supplementary Provisions) (referred to as the "standard corporate enterprise tax amount" in the following paragraph) exceeds the total of the amounts set forth in the following items, an amount equivalent to one-half of the excess (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or whole amount) is to be deducted from the enterprise tax amount to be paid pursuant to Article 72-25 of the New Act, the enterprise tax amount to be paid pursuant to Article 72-28 of the New Act, or the enterprise tax amount to be paid pursuant to Article 72-29 of the New Act on the value added, the amount of stated capital, etc., or the income of that business year (hereinafter in this Article referred to as the "enterprise tax amount").
machine translation, not official
**一** 当該事業年度の新法第七十二条の十二第一号イに規定する付加価値額（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により関係道府県に分割された後の付加価値額とし、当該付加価値額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。第四項において「課税標準付加価値額」という。）に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第一項第一号イに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4271-2/art-8/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-1
the amount obtained by multiplying the value added of that business year prescribed in Article 72-12, item (i), (a) of the New Act (for a corporation that conducts business by establishing offices or places of business in two or more prefectures, the value added after division among the relevant prefectures pursuant to Article 72-48 of the New Act, and where that amount has a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by discarding that fractional amount or whole amount; referred to as the "taxable value added" in paragraph (4)) by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (1), item (i), (a) of the Former Act as of March 31, 2015 (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by discarding that fractional amount or whole amount);
machine translation, not official
**二** 当該事業年度の新法第七十二条の十二第一号ロに規定する資本金等の額（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により関係道府県に分割された後の資本金等の額とし、当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた額とする。第四項において「課税標準資本金等の額」という。）に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第一項第一号ロに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4271-2/art-8/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-2
the amount obtained by multiplying the amount of stated capital, etc. of that business year prescribed in Article 72-12, item (i), (b) of the New Act (for a corporation that conducts business by establishing offices or places of business in two or more prefectures, the amount of stated capital, etc. after division among the relevant prefectures pursuant to Article 72-48 of the New Act, and where that amount has a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by discarding that fractional amount or whole amount; referred to as the "capital, etc. tax base" in paragraph (4)) by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (1), item (i), (b) of the Former Act as of March 31, 2015 (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by discarding that fractional amount or whole amount);
machine translation, not official
**三** 当該事業年度の新法第七十二条の十二第一号ハに規定する所得を新法第七十二条の二十四の七第一項第一号ハの表の上欄に掲げる金額の区分によって区分した金額（二の道府県において事務所又は事業所を設けて事業を行う法人にあっては、新法第七十二条の四十八の規定により区分し、関係道府県に分割された後の金額とし、当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額とする。）に、平成二十七年三月三十一日現在における当該区分に応ずる第六条の規定による改正前の地方法人特別税等に関する暫定措置法（第四項第三号において「旧暫定措置法」という。）第二条の規定により読み替えられた旧法第七十二条の二十四の七第一項第一号ハの表の下欄に掲げる標準税率によって定めた率を乗じて得た金額を合計した金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-3
the total of the amounts obtained by multiplying the amounts obtained by dividing the income of that business year prescribed in Article 72-12, item (i), (c) of the New Act according to the categories of amounts set forth in the left-hand column of the table in Article 72-24-7, paragraph (1), item (i), (c) of the New Act (for a corporation that conducts business by establishing offices or places of business in two prefectures, the amount after division by category pursuant to Article 72-48 of the New Act and division among the relevant prefectures, and where that amount has a fraction of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by discarding that fractional amount or whole amount) by the rate determined by the standard tax rate set forth in the right-hand column of the table in Article 72-24-7, paragraph (1), item (i), (c) of the Former Act as replaced pursuant to Article 2 of the Act on Temporary Measures concerning Special Local Corporation Tax prior to amendment by the provisions of Article 6 (referred to as the "Former Act on Temporary Measures Concerning Special Local Corporation Tax" in paragraph (4), item (iii)) that corresponds to that category as of March 31, 2015 (where that amount has a fraction of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by discarding that fractional amount or whole amount).
machine translation, not official
**第三項** 新法第七十二条の二第一項第一号イに掲げる法人で、調整後付加価値額が三十億円を超え四十億円未満であるものについては、基準法人事業税額が前項各号に掲げる金額の合計額を超える場合には、当該超える額に四十億円から調整後付加価値額を控除した額を乗じて得た額を二十億円で除して得た額に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る事業税額から控除するものとする。
suppl-4271-2/art-8/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the standard corporate enterprise tax amount exceeds the total of the amounts listed in the items of the preceding paragraph, the amount equivalent to the amount obtained by dividing, by 2,000,000,000 yen, the amount obtained by multiplying that excess by the amount obtained by deducting the adjusted value added from 4,000,000,000 yen (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.
machine translation, not official
**第四項** 新法第七十二条の二第一項第一号イに掲げる法人（三以上の道府県において事務所又は事業所を設けて事業を行う法人に限る。次項において同じ。）で、調整後付加価値額が三十億円以下であるものについては、新暫定措置法第二条の規定により読み替えられた新法第七十二条の二十四の七第三項第一号に規定する合計額（次項において「基準法人事業税額」という。）が次の各号に掲げる金額の合計額を超える場合には、当該超える額の二分の一に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る事業税額から控除するものとする。
suppl-4271-2/art-8/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act (limited to a corporation that conducts business with offices or places of business in three or more prefectures; the same applies in the following paragraph) whose adjusted value added is 3,000,000,000 yen or less, where the total amount prescribed in Article 72-24-7, paragraph (3), item (i) of the New Act, as deemed to be replaced pursuant to Article 2 of the New Act on Temporary Measures concerning Special Local Corporation Tax (referred to as the "standard corporate enterprise tax amount" in the following paragraph), exceeds the total of the amounts listed in the following items, the amount equivalent to one-half of that excess (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.
machine translation, not official
**一** 当該事業年度の課税標準付加価値額に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第三項第一号イに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4271-2/art-8/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-1
the amount obtained by multiplying the taxable value added for the business year concerned by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (a) of the Former Act as of March 31, 2015 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
machine translation, not official
**二** 当該事業年度の課税標準資本金等の額に、平成二十七年三月三十一日現在における旧法第七十二条の二十四の七第三項第一号ロに規定する標準税率によって定めた率を乗じて得た金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4271-2/art-8/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-2
the amount obtained by multiplying the capital, etc. tax base for the business year concerned by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (b) of the Former Act as of March 31, 2015 (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
machine translation, not official
**三** 当該事業年度の新法第七十二条の十二第一号ハに規定する所得を新法第七十二条の四十八の規定により関係道府県に分割した後の金額（当該金額に千円未満の端数がある場合又は当該金額の全額が千円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）に、平成二十七年三月三十一日現在における旧暫定措置法第二条の規定により読み替えられた旧法第七十二条の二十四の七第三項第一号ハに規定する標準税率によって定めた率を乗じて得た金額を合計した金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り捨てた金額）
suppl-4271-2/art-8/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-3
the total of the amounts obtained by multiplying the amount of the income prescribed in Article 72-12, item (i), (c) of the New Act for the business year concerned, after its apportionment among the relevant prefectures pursuant to Article 72-48 of the New Act (or, where that amount has a fractional amount of less than 1,000 yen or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or that whole amount), by the rate determined by the standard tax rate prescribed in Article 72-24-7, paragraph (3), item (i), (c) of the Former Act, as deemed to be replaced pursuant to Article 2 of the Former Act on Temporary Measures Concerning Special Local Corporation Tax, as of March 31, 2015 (or, where that total has a fractional amount of less than 100 yen or the whole of that total is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount)
machine translation, not official
**第五項** 新法第七十二条の二第一項第一号イに掲げる法人で、調整後付加価値額が三十億円を超え四十億円未満であるものについては、基準法人事業税額が前項各号に掲げる金額の合計額を超える場合には、当該超える額に四十億円から調整後付加価値額を控除した額を乗じて得た額を二十億円で除して得た額に相当する金額（当該金額に百円未満の端数がある場合又は当該金額の全額が百円未満である場合には、当該端数金額又は当該全額を切り上げた金額）は、当該事業年度に係る事業税額から控除するものとする。
suppl-4271-2/art-8/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
With respect to a corporation listed in Article 72-2, paragraph (1), item (i), (a) of the New Act whose adjusted value added exceeds 3,000,000,000 yen but is less than 4,000,000,000 yen, where the standard corporate enterprise tax amount exceeds the total of the amounts listed in the items of the preceding paragraph, the amount equivalent to the amount obtained by dividing, by 2,000,000,000 yen, the amount obtained by multiplying that excess by the amount obtained by deducting the adjusted value added from 4,000,000,000 yen (or, where that amount has a fractional amount of less than 100 yen or the whole of that amount is less than 100 yen, the amount obtained by rounding up that fractional amount or that whole amount) is to be deducted from the enterprise tax amount for the business year concerned.
machine translation, not official
**第六項** 第二項から前項までの規定の適用がある法人に対する新法第七十二条の二十四の十一第五項の規定の適用については、同項中「前条第一項」とあるのは「地方税法等の一部を改正する法律（平成二十七年法律第二号）附則第八条第二項から第五項までの規定並びに前条第一項」と、「まず同条第一項の規定による控除をし、次に」とあるのは「まず同法附則第八条第二項から第五項までの規定による控除をし、次に前条第一項の規定による控除をした後において、」とする。
suppl-4271-2/art-8/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
With respect to the application of Article 72-24-11, paragraph (5) of the New Act to a corporation to which the provisions of paragraph (2) through the preceding paragraph apply, the words "paragraph (1) of the preceding Article" in Article 72-24-11, paragraph (5) of the New Act are deemed to be replaced with "Article 8, paragraphs (2) through (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) and paragraph (1) of the preceding Article", and the words "the deduction under paragraph (1) of that Article is to be made first, and then" are deemed to be replaced with "the deduction under Article 8, paragraphs (2) through (5) of the Supplementary Provisions of that Act is to be made first, then the deduction under paragraph (1) of the preceding Article is to be made, and after that,".
machine translation, not official
### 第九条
suppl-4271-2/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9
**第一項** 別段の定めがあるものを除き、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-4271-2/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-1
Except as otherwise specially provided, 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 the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
machine translation, not official
**第二項** 三十年四月新法第七十二条の二十三第四項の規定は、附則第一条第九号の二に掲げる規定の施行の日以後に開始した事業年度（連結事業年度（法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた三十年四月新法第七十二条の二十三第四項に規定する欠損金額又は同日以後に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項に規定する個別欠損金額について適用し、同日前に開始した事業年度（連結事業年度に該当する期間を除く。）において生じた三十年四月旧法第七十二条の二十三第四項に規定する欠損金額又は同日前に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項に規定する個別欠損金額については、なお従前の例による。
suppl-4271-2/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2
The provisions of Article 72-23, paragraph (4) of the April 2018 New Act apply to the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions (excluding a period that falls within a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph)) or to the individual deficit prescribed in that paragraph that arose in a business year beginning on or after that date (limited to a period that falls within a consolidated business year), and the provisions then in force continue to govern the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 Former Act that arose in a business year beginning before that date (excluding a period that falls within a consolidated business year) or the individual deficit prescribed in that paragraph that arose in a business year beginning before that date (limited to a period that falls within a consolidated business year).
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**第三項** 二十八年新法第七十二条の三十九の二第二項及び第四項並びに第七十二条の三十九の四第二項及び第四項の規定は、附則第一条第六号に掲げる規定の施行の日以後に申請される二十八年新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の規定による徴収の猶予について適用し、同日前に申請された二十八年旧法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の規定による徴収の猶予については、なお従前の例による。
suppl-4271-2/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-3
The provisions of Article 72-39-2, paragraphs (2) and (4) and Article 72-39-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 Former Act applied for before that date.
machine translation, not official
**第四項** 三十年一月新法第七十二条の五十七の二の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第七十二条の五十七の二第一項の申請が行われる場合について適用する。
suppl-4271-2/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4
The provisions of Article 72-57-2 of the January 2018 New Act apply where an application under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
machine translation, not official
**第五項** 三十年一月新法第七十二条の五十七の三の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第七十二条の五十七の二第一項の申立てが行われる場合について適用する。
suppl-4271-2/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5
The provisions of Article 72-57-3 of the January 2018 New Act apply where a petition under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
machine translation, not official
**第六項** 附則第一条第十五号に掲げる規定による改正後の地方税法附則第九条第十九項の規定は、同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する。
suppl-4271-2/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6
The provisions of Article 9, paragraph (19) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in that item.
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### 第十条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax
caption: machine translation, not official
suppl-4271-2/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10
**第一項** 新法の規定中地方消費税に関する部分は、附則第一条第四号に掲げる規定の施行の日以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう。以下この条において同じ。）が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（所得税法等改正法第四条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第二条第一項第八号の二に規定する特定資産の譲渡等をいう。）以外のものをいう。）及び特定課税仕入れ（新消費税法第五条第一項に規定する特定課税仕入れをいう。）に係る地方消費税について適用し、同日前に事業者が行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。）に係る地方消費税については、なお従前の例による。
suppl-4271-2/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10/par-1
The provisions of the New Act relating to local consumption tax apply to local consumption tax on a transfer of taxable assets, etc. (meaning those among the transfers of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988) other than a transfer of specified assets, etc. (meaning a transfer of specified assets, etc. prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act as amended by Article 4 of the Income Tax Act Amendment Act (hereinafter in this Article referred to as the "New Consumption Tax Act"))) and a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the New Consumption Tax Act) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter in this Article) on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern local consumption tax on a transfer of taxable assets, etc. (meaning a transfer of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) made by a business operator before that date.
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### 第十一条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
caption: machine translation, not official
suppl-4271-2/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11
**第一項** 次項に定めるものを除き、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-4271-2/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-1
Except as provided in the following paragraph, 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
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**第二項** 新法附則第十一条第七項に規定する道府県の条例が制定施行されるまでの間における同項の規定の適用については、同項中「五分の一を参酌して十分の一以上十分の三以下の範囲内において道府県の条例で定める割合」とあるのは「五分の一」と、「二分の一を参酌して五分の二以上五分の三以下の範囲内において道府県の条例で定める割合」とあるのは「二分の一」とする。
suppl-4271-2/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-2
With respect to the application of Article 11, paragraph (7) of the Supplementary Provisions of the New Act until the Prefectural Ordinance prescribed in that paragraph is enacted and enters into force, the words "the ratio determined by Prefectural Ordinance within the range of one-tenth or more and three-tenths or less, taking one-fifth of the price of that real property into consideration" in that paragraph are deemed to be replaced with "one-fifth of the price of that real property", and the words "the ratio determined by Prefectural Ordinance within the range of two-fifths or more and three-fifths or less, taking one-half of the price of that real property into consideration" are deemed to be replaced with "one-half of the price of that real property".
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### 第十二条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
caption: machine translation, not official
suppl-4271-2/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12
**第一項** 別段の定めがあるものを除き、附則第一条第六号に掲げる規定の施行の日前に課した、又は課すべきであった二十八年旧法附則第十二条の二に規定する喫煙用の紙巻たばこ（以下この条において「紙巻たばこ三級品」という。）に係る道府県たばこ税については、なお従前の例による。
suppl-4271-2/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-1
Except as otherwise specially provided, the provisions then in force continue to govern prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions on cigarettes for smoking prescribed in Article 12-2 of the Supplementary Provisions of the 2016 Former Act (hereinafter in this Article referred to as "third-class cigarettes").
machine translation, not official
**第二項** 次の各号に掲げる期間内に、二十八年新法第七十四条の二第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等が行われる紙巻たばこ三級品に係る道府県たばこ税の税率は、地方税法第七十四条の五の規定にかかわらず、当該各号に定める税率とする。
suppl-4271-2/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-2
The rate of prefectural tobacco tax on third-class cigarettes for which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, takes place within each period listed in the following items is, notwithstanding Article 74-5 of the Local Tax Act, the rate specified in the relevant item.
machine translation, not official
**一** 平成二十八年四月一日から平成二十九年三月三十一日まで 千本につき四百八十一円
suppl-4271-2/art-12/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-2/item-1
April 1, 2016 through March 31, 2017: 481 yen per 1,000 cigarettes
machine translation, not official
**二** 平成二十九年四月一日から平成三十年三月三十一日まで 千本につき五百五十一円
suppl-4271-2/art-12/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-2/item-2
April 1, 2017 through March 31, 2018: 551 yen per 1,000 cigarettes
machine translation, not official
**三** 平成三十年四月一日から令和元年九月三十日まで 千本につき六百五十六円
suppl-4271-2/art-12/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-2/item-3
April 1, 2018 through September 30, 2019: 656 yen per 1,000 cigarettes
machine translation, not official
**第三項** 平成二十八年四月一日前に二十八年旧法第七十四条の二第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等（二十八年旧法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。）が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等（二十八年新法第七十四条の二第一項に規定する卸売販売業者等をいう。以下この条において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第一項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該道府県たばこ税の税率は、千本につき七十円とする。
suppl-4271-2/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
Where, before April 1, 2016, a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the 2016 New Act; the same applies hereinafter in this Article) or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 Former Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding the sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of the 2016 Former Act), took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 70 yen per 1,000 cigarettes.
machine translation, not official
**第四項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を平成二十八年五月二日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の都道府県知事に提出しなければならない。
suppl-4271-2/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Internal Affairs and Communications, by May 2, 2016, to the prefectural governor of the place where that storage place or that business office of the tobacco retailer is located:
machine translation, not official
**一** 所持する紙巻たばこ三級品の本数及び当該紙巻たばこ三級品の本数のうち道府県たばこ税の課税標準となるものの本数
suppl-4271-2/art-12/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-1
the number of third-class cigarettes held, and, of that number, the number that is to be the tax base of prefectural tobacco tax
machine translation, not official
**二** 前号の課税標準となる紙巻たばこ三級品の本数により算定した前項の規定による道府県たばこ税額
suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-2
the amount of prefectural tobacco tax under the provisions of the preceding paragraph, calculated on the number of third-class cigarettes that is to be the tax base under the preceding item
machine translation, not official
**三** その他参考となるべき事項
suppl-4271-2/art-12/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-3
other particulars for reference.
machine translation, not official
**第五項** 第三項に規定する者が、前項の規定による申告書を、附則第二十条第四項に規定する市町村たばこ税に係る申告書又は所得税法等改正法附則第五十二条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する市町村長又は税務署長に提出したときは、その提出を受けた市町村長又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する都道府県知事に提出されたものとみなす。
suppl-4271-2/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-5
Where a person prescribed in paragraph (3) submits the return under the preceding paragraph to the mayor of the municipality or the district director prescribed in those provisions, together with the return pertaining to municipal tobacco tax prescribed in Article 20, paragraph (4) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the mayor of the municipality or the district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the prefectural governor prescribed in paragraph (4).
machine translation, not official
**第六項** 第四項の規定による申告書を提出した者は、平成二十八年九月三十日までに、当該申告書に記載した同項第二号に掲げる道府県たばこ税額に相当する金額を当該申告書を提出した都道府県に納付しなければならない。
suppl-4271-2/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-6
A person who has submitted the return under paragraph (4) must, by September 30, 2016, pay to the prefecture to which the return was submitted the amount equivalent to the amount of prefectural tobacco tax listed in paragraph (4), item (ii) that is stated in that return.
machine translation, not official
**第七項** 第三項の規定により道府県たばこ税を課する場合においては、同項から前項までに規定するもののほか、地方税法の規定中道府県たばこ税に関する部分（同法第七十四条の四から第七十四条の六まで、第七十四条の十、第七十四条の十一及び第七十四条の十四の規定を除く。）を適用する。この場合において、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。
第七十四条の十二第一項 第七十四条の十第一項から第三項までの規定によつて申告書 地方税法等の一部を改正する法律（平成二十七年法律第二号。以下この節において「平成二十七年改正法」という。）附則第十二条第四項の規定によつて申告書
第七十四条の十第一項から第三項までの規定によつて申告納付する 平成二十七年改正法附則第十二条第四項から第六項までの規定によつて申告納付する
第七十四条の十二第二項 第七十四条の十第一項から第三項まで 平成二十七年改正法附則第十二条第四項
第七十四条の十二の二 第七十四条の十第一項から第三項まで 平成二十七年改正法附則第十二条第四項
これらの項に規定する申告書の提出期限 平成二十八年五月二日
第七十四条の十五第四項 第七十四条の十第一項又は第三項 平成二十七年改正法附則第十二条第四項
当該各項に規定する申告書の提出期限 平成二十八年五月二日
第七十四条の二十第一項 第七十四条の十第一項から第三項まで若しくは第五項 平成二十七年改正法附則第十二条第四項
第七十四条の二十一第一項 経過する日 経過する日（当該経過する日が平成二十八年九月三十日前である場合には、同日）
第七十四条の二十一第二項及び第七十四条の二十二第一項各号列記以外の部分 第七十四条の十第一項又は第三項 平成二十七年改正法附則第十二条第六項
第七十四条の二十二第一項第一号 その提出期限 平成二十七年改正法附則第十二条第六項の納期限
申告書 申告書又は修正申告書
第七十四条の十第一項又は第三項の 当該
第七十四条の二十二第一項第二号 その提出期限 平成二十七年改正法附則第十二条第六項の納期限
第七十四条の二十二第一項第三号 修正申告書に 平成二十七年改正法附則第十二条第六項の納期限後に提出した修正申告書に
修正申告書を 当該
第七十四条の二十二第三項 第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項 平成二十七年改正法附則第十二条第六項
suppl-4271-2/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
Where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (3), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the Local Tax Act relating to prefectural tobacco tax (excluding Articles 74-4 through 74-6, 74-10, 74-11 and 74-14 of that Act) apply. In this case, the words in the middle column of the following table in the provisions of that Act listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
Article 74-12, paragraph (1) return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) return pursuant to the provisions of Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015; hereinafter referred to as the "2015 Local Tax Act, etc. Amendment Act" in this Section)
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 12, paragraphs (4) through (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 12, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 74-12-2 Article 74-10, paragraphs (1) through (3) Article 12, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
deadline for filing returns prescribed in those paragraphs May 2, 2016
Article 74-15, paragraph (4) Article 74-10, paragraph (1) or (3) Article 12, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
deadline for filing returns prescribed in those paragraphs May 2, 2016
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 12, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 74-21, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (September 30, 2016, where that day is before that date)
Article 74-21, paragraph (2) and the part of Article 74-22, paragraph (1) other than its items Article 74-10, paragraph (1) or (3) Article 12, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (i) its deadline for filing the due date for payment under Article 12, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 74-10, paragraph (1) or (3) that due date for payment
Article 74-22, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 12, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (iii) amended return amended return filed after the due date for payment under Article 12, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
amended return that
Article 74-22, paragraph (3) the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1) the due date for payment under Article 12, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
machine translation, not official
**第八項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該都道府県の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した紙巻たばこ三級品のうち、第三項の規定により道府県たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該道府県たばこ税に相当する金額を、二十八年新法第七十四条の十四の規定に準じて、同条の規定による当該紙巻たばこ三級品につき納付された、又は納付されるべき道府県たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る道府県たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が二十八年新法第七十四条の十第一項から第三項まで又は第五項の規定により都道府県知事に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る紙巻たばこ三級品の品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4271-2/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-8
Where a wholesale seller, etc. has, owing to cancellation of a sales contract or another unavoidable reason, received the return of third-class cigarettes, among those it sold to a tobacco retailer whose business office is located within the area of that prefecture, on which prefectural tobacco tax was imposed, or should have been imposed, under paragraph (3), the amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the 2016 New Act, deducted from the amount of prefectural tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund, under that Article, of the amount equivalent to the amount of prefectural tobacco tax paid, or to be paid, on those third-class cigarettes. In this case, a document stating the particulars of the number of the returned third-class cigarettes, by item, must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the prefectural governor under Article 74-10, paragraphs (1) through (3) or paragraph (5) of the 2016 New Act.
machine translation, not official
**第九項** 平成二十九年四月一日前に二十八年新法第七十四条の二第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等（二十八年新法第七十四条の六第一項第一号及び第二号に規定する売渡しを除く。以下この条において同じ。）が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第八項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該道府県たばこ税の税率は、千本につき七十円とする。
suppl-4271-2/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-9
Where, before April 1, 2017, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding the sale prescribed in Article 74-6, paragraph (1), items (i) and (ii) of the 2016 New Act; the same applies hereinafter in this Article), took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (8) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 70 yen per 1,000 cigarettes.
machine translation, not official
**第十項** 第四項から第八項までの規定は、前項の規定により道府県たばこ税を課する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四項 前項に 第九項に
平成二十八年五月二日 平成二十九年五月一日
第四項第二号 前項 第九項
第五項 第三項 第九項
附則第二十条第四項 附則第二十条第十項において準用する同条第四項
附則第五十二条第二項 附則第五十二条第九項において準用する同条第二項
第六項 平成二十八年九月三十日 平成二十九年十月二日
第七項の表以外の部分 第三項 第九項
同項 同項及び第四項
第七項の表第七十四条の十二第一項の項及び第七十四条の十二第二項の項 附則第十二条第四項 附則第十二条第十項において準用する同条第四項
第七項の表第七十四条の十二の二の項及び第七十四条の十五第四項の項 附則第十二条第四項 附則第十二条第十項において準用する同条第四項
平成二十八年五月二日 平成二十九年五月一日
第七項の表第七十四条の二十第一項の項 附則第十二条第四項 附則第十二条第十項において準用する同条第四項
第七項の表第七十四条の二十一第一項の項 平成二十八年九月三十日 平成二十九年十月二日
第七項の表第七十四条の二十一第二項及び第七十四条の二十二第一項各号列記以外の部分の項、第七十四条の二十二第一項第一号の項、第七十四条の二十二第一項第二号の項、第七十四条の二十二第一項第三号の項及び第七十四条の二十二第三項の項 附則第十二条第六項 附則第十二条第十項において準用する同条第六項
第八項 、第三項 、第九項
suppl-4271-2/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-10
The provisions of paragraphs (4) through (8) apply mutatis mutandis where prefectural tobacco tax is imposed pursuant to the provisions of the preceding paragraph. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (4) the preceding paragraph paragraph (9)
May 2, 2016 May 1, 2017
paragraph (4), item (ii) the preceding paragraph paragraph (9)
paragraph (5) paragraph (3) paragraph (9)
Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (10) of the Supplementary Provisions
Article 52, paragraph (2) of the Supplementary Provisions Article 52, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 52, paragraph (9) of the Supplementary Provisions
paragraph (6) September 30, 2016 October 2, 2017
the part of paragraph (7) other than the table paragraph (3) paragraph (9)
that paragraph that paragraph and paragraph (4)
the entries for Article 74-12, paragraph (1) and Article 74-12, paragraph (2) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (10) of the Supplementary Provisions
the entries for Article 74-12-2 and Article 74-15, paragraph (4) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (10) of the Supplementary Provisions
May 2, 2016 May 1, 2017
the entry for Article 74-20, paragraph (1) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (10) of the Supplementary Provisions
the entry for Article 74-21, paragraph (1) in the table in paragraph (7) September 30, 2016 October 2, 2017
the entry for Article 74-21, paragraph (2) and the part of Article 74-22, paragraph (1) other than its items, the entry for Article 74-22, paragraph (1), item (i), the entry for Article 74-22, paragraph (1), item (ii), the entry for Article 74-22, paragraph (1), item (iii) and the entry for Article 74-22, paragraph (3) in the table in paragraph (7) Article 12, paragraph (6) of the Supplementary Provisions Article 12, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (10) of the Supplementary Provisions
paragraph (8) , paragraph (3) , paragraph (9)
machine translation, not official
**第十一項** 平成三十年四月一日前に二十八年新法第七十四条の二第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第十項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該道府県たばこ税の税率は、千本につき百五円とする。
suppl-4271-2/art-12/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-11
Where, before April 1, 2018, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (10) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 105 yen per 1,000 cigarettes.
machine translation, not official
**第十二項** 第四項から第八項までの規定は、前項の規定により道府県たばこ税を課する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四項 前項に 第十一項に
平成二十八年五月二日 平成三十年五月一日
第四項第二号 前項 第十一項
第五項 第三項 第十一項
附則第二十条第四項 附則第二十条第十二項において準用する同条第四項
附則第五十二条第二項 附則第五十二条第十一項において準用する同条第二項
第六項 平成二十八年九月三十日 平成三十年十月一日
第七項の表以外の部分 第三項 第十一項
同項 同項及び第四項
第七項の表第七十四条の十二第一項の項及び第七十四条の十二第二項の項 附則第十二条第四項 附則第十二条第十二項において準用する同条第四項
第七項の表第七十四条の十二の二の項及び第七十四条の十五第四項の項 附則第十二条第四項 附則第十二条第十二項において準用する同条第四項
平成二十八年五月二日 平成三十年五月一日
第七項の表第七十四条の二十第一項の項 附則第十二条第四項 附則第十二条第十二項において準用する同条第四項
第七項の表第七十四条の二十一第一項の項 平成二十八年九月三十日 平成三十年十月一日
第七項の表第七十四条の二十一第二項及び第七十四条の二十二第一項各号列記以外の部分の項、第七十四条の二十二第一項第一号の項、第七十四条の二十二第一項第二号の項、第七十四条の二十二第一項第三号の項及び第七十四条の二十二第三項の項 附則第十二条第六項 附則第十二条第十二項において準用する同条第六項
第八項 、第三項 、第十一項
suppl-4271-2/art-12/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-12
The provisions of paragraphs (4) through (8) apply mutatis mutandis where prefectural tobacco tax is imposed pursuant to the provisions of the preceding paragraph. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (4) the preceding paragraph paragraph (11)
May 2, 2016 May 1, 2018
paragraph (4), item (ii) the preceding paragraph paragraph (11)
paragraph (5) paragraph (3) paragraph (11)
Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (12) of the Supplementary Provisions
Article 52, paragraph (2) of the Supplementary Provisions Article 52, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 52, paragraph (11) of the Supplementary Provisions
paragraph (6) September 30, 2016 October 1, 2018
the part of paragraph (7) other than the table paragraph (3) paragraph (11)
that paragraph that paragraph and paragraph (4)
the entries for Article 74-12, paragraph (1) and Article 74-12, paragraph (2) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (12) of the Supplementary Provisions
the entries for Article 74-12-2 and Article 74-15, paragraph (4) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (12) of the Supplementary Provisions
May 2, 2016 May 1, 2018
the entry for Article 74-20, paragraph (1) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (12) of the Supplementary Provisions
the entry for Article 74-21, paragraph (1) in the table in paragraph (7) September 30, 2016 October 1, 2018
the entry for Article 74-21, paragraph (2) and the part of Article 74-22, paragraph (1) other than its items, the entry for Article 74-22, paragraph (1), item (i), the entry for Article 74-22, paragraph (1), item (ii), the entry for Article 74-22, paragraph (1), item (iii) and the entry for Article 74-22, paragraph (3) in the table in paragraph (7) Article 12, paragraph (6) of the Supplementary Provisions Article 12, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (12) of the Supplementary Provisions
paragraph (8) paragraph (3) paragraph (11)
machine translation, not official
**第十三項** 令和元年十月一日前に二十八年新法第七十四条の二第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第十二項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する都道府県において道府県たばこ税を課する。この場合における道府県たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該道府県たばこ税の税率は、千本につき二百七十四円とする。
suppl-4271-2/art-12/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-13
Where, before October 1, 2019, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 74-2, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (12) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, prefectural tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the prefecture in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the prefectural tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that prefectural tobacco tax is 274 yen per 1,000 cigarettes.
machine translation, not official
**第十四項** 第四項から第八項までの規定は、前項の規定により道府県たばこ税を課する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四項 前項に 第十三項に
平成二十八年五月二日 令和元年十月三十一日
第四項第二号 前項 第十三項
第五項 第三項 第十三項
附則第二十条第四項 附則第二十条第十四項において準用する同条第四項
附則第五十二条第二項 附則第五十二条第十三項において準用する同条第二項
第六項 平成二十八年九月三十日 令和二年三月三十一日
第七項の表以外の部分 第三項 第十三項
同項 同項及び第四項
第七項の表第七十四条の十二第一項の項及び第七十四条の十二第二項の項 附則第十二条第四項 附則第十二条第十四項において準用する同条第四項
第七項の表第七十四条の十二の二の項及び第七十四条の十五第四項の項 附則第十二条第四項 附則第十二条第十四項において準用する同条第四項
平成二十八年五月二日 令和元年十月三十一日
第七項の表第七十四条の二十第一項の項 附則第十二条第四項 附則第十二条第十四項において準用する同条第四項
第七項の表第七十四条の二十一第一項の項 平成二十八年九月三十日 令和二年三月三十一日
第七項の表第七十四条の二十一第二項及び第七十四条の二十二第一項各号列記以外の部分の項、第七十四条の二十二第一項第一号の項、第七十四条の二十二第一項第二号の項、第七十四条の二十二第一項第三号の項及び第七十四条の二十二第三項の項 附則第十二条第六項 附則第十二条第十四項において準用する同条第六項
第八項 、第三項 、第十三項
suppl-4271-2/art-12/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-14
The provisions of paragraphs (4) through (8) apply mutatis mutandis where prefectural tobacco tax is imposed pursuant to the provisions of the preceding paragraph. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (4) the preceding paragraph paragraph (13)
May 2, 2016 October 31, 2019
paragraph (4), item (ii) the preceding paragraph paragraph (13)
paragraph (5) paragraph (3) paragraph (13)
Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (14) of the Supplementary Provisions
Article 52, paragraph (2) of the Supplementary Provisions Article 52, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 52, paragraph (13) of the Supplementary Provisions
paragraph (6) September 30, 2016 March 31, 2020
the part of paragraph (7) other than the table paragraph (3) paragraph (13)
that paragraph that paragraph and paragraph (4)
the entries for Article 74-12, paragraph (1) and Article 74-12, paragraph (2) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (14) of the Supplementary Provisions
the entries for Article 74-12-2 and Article 74-15, paragraph (4) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (14) of the Supplementary Provisions
May 2, 2016 October 31, 2019
the entry for Article 74-20, paragraph (1) in the table in paragraph (7) Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (14) of the Supplementary Provisions
the entry for Article 74-21, paragraph (1) in the table in paragraph (7) September 30, 2016 March 31, 2020
the entry for Article 74-21, paragraph (2) and the part of Article 74-22, paragraph (1) other than its items, the entry for Article 74-22, paragraph (1), item (i), the entry for Article 74-22, paragraph (1), item (ii), the entry for Article 74-22, paragraph (1), item (iii) and the entry for Article 74-22, paragraph (3) in the table in paragraph (7) Article 12, paragraph (6) of the Supplementary Provisions Article 12, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (14) of the Supplementary Provisions
paragraph (8) paragraph (3) paragraph (13)
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### 第十三条（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-4271-2/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-13
**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-4271-2/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-13/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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### 第十四条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
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suppl-4271-2/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-14
**第一項** 新法附則第十二条の二の七第一項の規定は、施行日以後の軽油の引取りに対して課すべき軽油引取税について適用し、施行日前の軽油の引取りに対して課する軽油引取税については、なお従前の例による。
suppl-4271-2/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-14/par-1
The provisions of Article 12-2-7, paragraph (1) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery of light oil on or after the Effective Date, and with regard to light oil delivery tax imposed on the taking delivery of light oil before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法附則第十二条の二の七第五項及び第六項の規定は、施行日以後の軽油の譲渡に対して課すべき軽油引取税について適用する。
suppl-4271-2/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-14/par-2
The provisions of Article 12-2-7, paragraphs (5) and (6) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the transfer of light oil on or after the Effective Date.
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### 第十五条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-4271-2/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15
**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-4271-2/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-1
Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三百十三条第二項の規定は、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-4271-2/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-2
The provisions of Article 313, paragraph (2) 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 for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第三百十四条の七第二項の規定は、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-4271-2/art-15/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-3
The provisions of Article 314-7, paragraph (2) 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 for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法附則第七条第八項から第十四項までの規定は、市町村民税の所得割の納税義務者が施行日以後に支出する新法第三百十四条の七第一項第一号に掲げる寄附金について適用する。
suppl-4271-2/art-15/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-4
The provisions of Article 7, paragraphs (8) through (14) of the Supplementary Provisions of the New Act apply to donations listed in Article 314-7, paragraph (1), item (i) of the New Act that a person liable for the municipal inhabitant tax income levy pays on or after the Effective Date.
machine translation, not official
**第五項** 新法附則第七条の二第四項から第六項まで及び第七条の三第二項の規定は、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する。
suppl-4271-2/art-15/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-5
The provisions of Article 7-2, paragraphs (4) through (6) and Article 7-3, paragraph (2) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2016 and subsequent fiscal years.
machine translation, not official
**第六項** 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-4271-2/art-15/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-6
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第二百九十二条第一項第四号（所得税法等改正法第八条の規定による改正後の租税特別措置法第四十二条の十二及び第四十二条の十二の二の規定に係る部分に限る。以下この項において同じ。）及び第四号の三（所得税法等改正法第八条の規定による改正後の租税特別措置法第六十八条の十五の二及び第六十八条の十五の三の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第三項（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。）、第四項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第十三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し、同日前に終了した事業年度分の法人の市町村民税及び同日前に終了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-4271-2/art-15/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part pertaining to Articles 42-12 and 42-12-2 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph) and item (iv)-3 of that paragraph (limited to the part pertaining to Articles 68-15-2 and 68-15-3 of the Act on Special Measures Concerning Taxation as amended by Article 8 of the Income Tax Act Amendment Act; the same applies hereinafter in this paragraph), and Article 8, paragraph (3) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act), paragraph (4) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) (limited to the part pertaining to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) (limited to the part pertaining 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 date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years ending on or after that date, and with regard to corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax for consolidated business years that ended before that date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 施行日から附則第一条第十三号に掲げる規定の施行の日の前日までの間における新法第二百九十二条第一項第四号の三（新法附則第八条第六項の規定により読み替えて適用される場合を含む。）の規定の適用については、同号中「第六十八条の十五の三」とあるのは「第六十八条の十五の二」と、新法附則第八条第六項中「第六十八条の十五の三まで」とあるのは「第六十八条の十五の二まで」と、「第六十八条の十五、第六十八条の十五の三」とあるのは「第六十八条の十五」とする。
suppl-4271-2/art-15/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-8
With respect to the application, during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (xiii) of the Supplementary Provisions, of Article 292, paragraph (1), item (iv)-3 of the New Act (including where it is applied with the terms deemed to be replaced pursuant to Article 8, paragraph (6) of the Supplementary Provisions of the New Act), the words "Article 68-15-3" in that item are deemed to be replaced with "Article 68-15-2", the words "through Article 68-15-3" in Article 8, paragraph (6) of the Supplementary Provisions of the New Act are deemed to be replaced with "through Article 68-15-2", and the words "Article 68-15, Article 68-15-3" are deemed to be replaced with "Article 68-15".
machine translation, not official
**第九項** 新法第三百二十一条の八第一項の規定によって申告納付する法人で法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるもの並びに新法第三百二十一条の八第二項の規定によって申告納付する法人及び同条第三項の規定によって納付する法人の施行日以後に開始する最初の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最初の連結事業年度分の法人の市町村民税についての新法第三百十二条第一項の規定の適用については、同項中「資本金等の額が」とあるのは「地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条の規定による改正前の地方税法第二百九十二条第一項第四号の五に規定する資本金等の額が」とし、同条第六項及び第七項の規定は、適用しないものとする。この場合において、旧法第三百十二条第五項の規定は、なおその効力を有する。
suppl-4271-2/art-15/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-9
With respect to the application of Article 312, paragraph (1) of the New Act to corporate municipal inhabitant tax for the first business year beginning on or after the Effective Date and corporate municipal inhabitant tax for the first consolidated business year beginning on or after the Effective Date of a corporation that files and pays under Article 321-8, paragraph (1) of the New Act and is obliged to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding the case where Article 72, paragraph (1) of that Act applies), a corporation that files and pays under Article 321-8, paragraph (2) of the New Act, and a corporation that pays under Article 321-8, paragraph (3) of the New Act, the words "the amount of stated capital, etc. is" in Article 312, paragraph (1) of the New Act are deemed to be replaced with "the amount of stated capital, etc. prescribed in Article 292, paragraph (1), item (iv)-5 of the Local Tax Act prior to its amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015) is", and Article 312, paragraphs (6) and (7) of the New Act do not apply. In this case, Article 312, paragraph (5) of the Former Act remains in force.
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**第十項** 新法第三百二十一条の八第五項に規定する法人について、同項に規定する連結適用前欠損金額又は同項に規定する連結適用前災害損失欠損金額がある場合における当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額に係る同条第六項の規定の適用については、次に定めるところによる。
suppl-4271-2/art-15/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10
Where a corporation prescribed in Article 321-8, paragraph (5) of the New Act has a deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act or a disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) of the New Act, the application of Article 321-8, paragraph (6) of the New Act to that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation is as follows:
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**一** 当該法人の新法第三百二十一条の八第五項に規定する最初連結事業年度（以下この項において「最初連結事業年度」という。）の開始の日（二以上の最初連結事業年度の開始の日がある場合には、当該連結適用前欠損金額又は当該連結適用前災害損失欠損金額の生じた事業年度後最初の最初連結事業年度の開始の日。次号において同じ。）が平成二十四年四月一日前である場合には、同条第六項第一号中「同法」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）第二条の規定による改正前の法人税法（次号において「平成二十三年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十三年改正前の法人税法第八十一条の十二第三項」とする。
suppl-4271-2/art-15/par-10/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-1
where the start date of the first consolidated business year prescribed in Article 321-8, paragraph (5) of the New Act of the corporation (hereinafter in this paragraph referred to as the "first consolidated business year") (where there are start dates of two or more first consolidated business years, the start date of the first first consolidated business year after the business year in which that deficit before application of consolidated taxation or that disaster loss deficit before application of consolidated taxation arose; the same applies in the following item) is before April 1, 2012, the words "that Act" in Article 321-8, paragraph (6), item (i) of the New Act are deemed to be replaced with "the Corporation Tax Act prior to its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (referred to as the "pre-2011-amendment Corporation Tax Act" in the following item)", and the words "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph are deemed to be replaced with "Article 81-12, paragraph (3) of the pre-2011-amendment Corporation Tax Act".
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**二** 当該法人の最初連結事業年度の開始の日が平成二十四年四月一日から平成二十七年三月三十一日までの間である場合には、新法第三百二十一条の八第六項第一号中「同法」とあるのは「所得税法等の一部を改正する法律（平成二十七年法律第九号）第二条の規定による改正前の法人税法（次号において「平成二十七年改正前の法人税法」という。）」と、同項第二号中「同法第八十一条の十二第三項」とあるのは「平成二十七年改正前の法人税法第八十一条の十二第三項」とする。
suppl-4271-2/art-15/par-10/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-10/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-2
where the start date of the first consolidated business year of the corporation falls during the period from April 1, 2012 through March 31, 2015, the words "that Act" in Article 321-8, paragraph (6), item (i) of the New Act are deemed to be replaced with "the Corporation Tax Act prior to its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "pre-2015-amendment Corporation Tax Act" in the following item)", and the words "Article 81-12, paragraph (3) of that Act" in item (ii) of that paragraph are deemed to be replaced with "Article 81-12, paragraph (3) of the pre-2015-amendment Corporation Tax Act".
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### 第十六条
suppl-4271-2/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16
**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の規定中個人の市町村民税に関する部分は、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-4271-2/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-1
The provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (vii) of the Supplementary Provisions, relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax for fiscal 2016 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 三十年一月新法第三百二十一条の七の十二の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第三百二十一条の七の十二第一項の申請が行われる場合について適用する。
suppl-4271-2/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-2
The provisions of Article 321-7-12 of the January 2018 New Act apply where an application under Article 321-7-12, paragraph (1) of the January 2018 New Act is made 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** 三十年一月新法第三百二十一条の七の十三の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第三百二十一条の七の十二第一項の申立てが行われる場合について適用する。
suppl-4271-2/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-3
The provisions of Article 321-7-13 of the January 2018 New Act apply where a petition under Article 321-7-12, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
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**第四項** 別段の定めがあるものを除き、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-4271-2/art-16/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-4
Except as otherwise specially provided, 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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**第五項** 三十年四月新法第三百二十一条の八第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、附則第一条第九号の二に掲げる規定の施行の日以後に開始した事業年度において生じた三十年四月新法第三百二十一条の八第五項若しくは第七項に規定する連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に開始した連結事業年度において生じた同条第九項に規定する控除対象個別帰属税額（同条第十項の規定により控除対象個別帰属税額とみなされたものを含む。）、同日以後に開始した事業年度において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項に規定する内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額若しくは外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（同条第十三項の規定により内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）又は同日以後に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十五項に規定する控除対象個別帰属還付税額（同条第十六項の規定により控除対象個別帰属還付税額とみなされたものを含む。）について適用し、同日前に開始した事業年度において生じた三十年四月旧法第三百二十一条の八第五項若しくは第七項に規定する連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に開始した連結事業年度において生じた同条第九項に規定する控除対象個別帰属税額（同条第十項の規定により控除対象個別帰属税額とみなされたものを含む。）、同日前に開始した事業年度において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項に規定する内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額若しくは外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（同条第十三項の規定により内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）又は同日前に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十五項に規定する控除対象個別帰属還付税額（同条第十六項の規定により控除対象個別帰属還付税額とみなされたものを含む。）については、なお従前の例による。
suppl-4271-2/art-16/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-5
The provisions of Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the April 2018 New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions, the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that date (including an amount deemed to be a deductible individually attributed tax amount under Article 321-8, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation prescribed in Article 321-8, paragraph (12) of the April 2018 New Act for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year beginning on or after that date (including an amount deemed to be one of those amounts under Article 321-8, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that date (including an amount deemed to be a deductible individually attributed refund tax amount under Article 321-8, paragraph (16) of the April 2018 New Act), and the provisions then in force continue to govern the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 321-8, paragraph (5) or (7) of the April 2018 Former Act that arose in a business year beginning before that date, the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that date (including an amount deemed to be a deductible individually attributed tax amount under Article 321-8, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation prescribed in Article 321-8, paragraph (12) of the April 2018 Former Act for which a refund was received because the amount of deductible expenses came to exceed the amount of gross profits in a business year beginning before that date (including an amount deemed to be one of those amounts under Article 321-8, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that date (including an amount deemed to be a deductible individually attributed refund tax amount under Article 321-8, paragraph (16) of the April 2018 Former Act).
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**第六項** 二十八年新法第三百二十一条の十一の二第二項及び第四項並びに第三百二十一条の十一の三第二項及び第四項の規定は、附則第一条第六号に掲げる規定の施行の日以後に申請される二十八年新法第三百二十一条の十一の二第一項又は第三百二十一条の十一の三第一項の規定による徴収の猶予について適用し、同日前に申請された二十八年旧法第三百二十一条の十一の二第一項又は第三百二十一条の十一の三第一項の規定による徴収の猶予については、なお従前の例による。
suppl-4271-2/art-16/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-6
The provisions of Article 321-11-2, paragraphs (2) and (4) and Article 321-11-3, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 321-11-2, paragraph (1) or Article 321-11-3, paragraph (1) of the 2016 Former Act applied for before that date.
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### 第十七条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-4271-2/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17
**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、平成二十七年度以後の年度分の固定資産税について適用し、平成二十六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-4271-2/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-1
Except as otherwise specially provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2015 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 地方税法第三百四十九条の三第三十二項に規定する償却資産のうち、国立研究開発法人科学技術振興機構から譲渡を受けたものに係る同項の規定の適用については、同項中「ついては、当該償却資産の価格の三分の一の額とし、その後五年度分の固定資産税については、当該償却資産の価格の三分の二」とあるのは、「限り、当該償却資産に係る固定資産税の課税標準となるべき価格の二分の一」とする。
suppl-4271-2/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-2
With respect to the application of Article 349-3, paragraph (32) of the Local Tax Act to depreciable assets prescribed in that paragraph that were transferred from the Japan Science and Technology Agency, National Research and Development Agency, the words "one-third of the price of those depreciable assets for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets, and two-thirds of the price of those depreciable assets for the fixed assets tax for the five fiscal years thereafter" in that paragraph are deemed to be replaced with "one-half of the price that is to be the tax base of the fixed assets tax pertaining to those depreciable assets, only for the fixed assets tax for the five fiscal years from the fiscal year in which fixed assets tax is newly imposed on those depreciable assets".
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**第三項** 新法第三百四十九条の三の二第一項の規定は、平成二十八年度以後の年度分の固定資産税について適用し、平成二十七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-4271-2/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-3
The provisions of Article 349-3-2, paragraph (1) of the New Act apply to fixed assets tax for fiscal 2016 and subsequent fiscal years, and with regard to fixed assets tax for fiscal 2015 and earlier fiscal years, the provisions then in force continue to govern.
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**第四項** 新法附則第十五条第九項及び第十項の規定は、施行日以後に取得される同条第八項に規定する雨水貯留浸透施設について適用する。
suppl-4271-2/art-17/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-4
The provisions of Article 15, paragraphs (9) and (10) of the Supplementary Provisions of the New Act apply to rainwater storage and infiltration facilities prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the New Act that are acquired on or after the Effective Date.
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**第五項** 都市再生特別措置法の一部を改正する法律（平成二十三年法律第二十四号）の施行の日から平成二十七年三月三十一日までの間に取得された旧法附則第十五条第十六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-4271-2/art-17/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-5
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011) through March 31, 2015, the provisions then in force continue to govern.
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**第六項** 津波防災地域づくりに関する法律（平成二十三年法律第百二十三号）の施行の日から平成二十七年三月三十一日までの間に締結された旧法附則第十五条第二十八項に規定する管理協定に係る同項に規定する協定避難家屋（協定避難用部分に限る。）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-4271-2/art-17/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-6
With regard to fixed assets tax imposed on the agreement evacuation houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act (limited to the portion for agreement evacuation use) pertaining to a management agreement prescribed in that paragraph that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters (Act No. 123 of 2011) through March 31, 2015, the provisions then in force continue to govern.
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**第七項** 津波防災地域づくりに関する法律の施行の日から平成二十七年三月三十一日までの間に締結された旧法附則第十五条第二十九項に規定する管理協定に係る同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-4271-2/art-17/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-7
With regard to fixed assets tax imposed on the depreciable assets prescribed in Article 15, paragraph (29) of the Supplementary Provisions of the Former Act pertaining to a management agreement prescribed in that paragraph that was concluded during the period from the date of enforcement of the Act on Development of Areas Resilient to Tsunami Disasters through March 31, 2015, the provisions then in force continue to govern.
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**第八項** 平成二十五年四月一日から平成二十七年三月三十一日までの間に取得された旧法附則第十五条第三十二項に規定する機械類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-4271-2/art-17/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-8
With regard to fixed assets tax imposed on machinery prescribed in Article 15, paragraph (32) of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2013 through March 31, 2015, the provisions then in force continue to govern.
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**第九項** 平成二十六年四月一日から附則第一条第十一号に掲げる規定の施行の日の前日までの間に取得された旧法附則第十五条第三十七項に規定する設備に対して課する固定資産税については、なお従前の例による。
suppl-4271-2/art-17/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-9
With regard to fixed assets tax imposed on equipment prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that was acquired during the period from April 1, 2014 through the day preceding the date of enforcement of the provisions listed in Article 1, item (xi) of the Supplementary Provisions, the provisions then in force continue to govern.
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**第十項** 平成二十四年四月一日から平成二十七年三月三十一日までの間に新築された旧法附則第十五条の八第一項に規定する貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4271-2/art-17/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-10
With regard to fixed assets tax imposed on rental housing prescribed in Article 15-8, paragraph (1) of the Supplementary Provisions of the Former Act that was newly constructed during the period from April 1, 2012 through March 31, 2015, the provisions then in force continue to govern.
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**第十一項** 平成十八年四月一日から平成二十七年三月三十一日までの間に新築された旧法附則第十五条の八第二項に規定する貸家住宅の敷地の用に供する土地のうち同項に規定する旧農地に対して課する固定資産税については、なお従前の例による。
suppl-4271-2/art-17/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-11
With regard to fixed assets tax imposed on the former farmland prescribed in Article 15-8, paragraph (2) of the Supplementary Provisions of the Former Act, among the land used as the site of rental housing prescribed in that paragraph that was newly constructed during the period from April 1, 2006 through March 31, 2015, the provisions then in force continue to govern.
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**第十二項** 高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日から平成二十七年三月三十一日までの間に新築された旧法附則第十五条の八第四項に規定するサービス付き高齢者向け住宅である貸家住宅に対して課する固定資産税については、なお従前の例による。
suppl-4271-2/art-17/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-12
With regard to fixed assets tax imposed on rental housing that is serviced housing for the elderly prescribed in Article 15-8, paragraph (4) of the Supplementary Provisions of the Former Act and was newly constructed during the period from the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011) through March 31, 2015, the provisions then in force continue to govern.
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### 第十八条（用途変更宅地等及び類似用途変更宅地等に対して課する固定資産税等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Fixed Assets Tax, etc. Imposed on Change-of-Use Building Land, etc. and Similar Change-of-Use Building Land, etc.
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suppl-4271-2/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18
**第一項** 市町村は、平成二十七年度から平成二十九年度までの各年度分の固定資産税及び都市計画税について、条例で定めるところにより、新法附則第十八条の三（新法附則第二十一条の二第二項において準用する場合を含む。）及び第二十五条の三（新法附則第二十七条の四の二第二項において準用する場合を含む。）の規定を適用しないことができる。
suppl-4271-2/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1
A municipality may, as provided by Municipal Ordinance, decide not to apply Article 18-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and Article 25-3 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 27-4-2, paragraph (2) of the Supplementary Provisions of the New Act) to fixed assets tax and city planning tax for each fiscal year from fiscal 2015 through fiscal 2017.
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**第二項** 前項の場合には、新法附則第十八条第六項第一号から第三号までに掲げる宅地等で平成二十七年度から平成二十九年度までの各年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（次項の規定の適用を受ける宅地等を除く。）のうち、当該各年度の前年度に係る賦課期日においてそれぞれ同表の下欄に掲げる宅地等に該当したもの（以下この項において「用途変更宅地等」という。）に係る当該各年度分の固定資産税については、当該用途変更宅地等が当該各年度の前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
suppl-4271-2/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-2
In the case of the preceding paragraph, with respect to the fixed assets tax for each fiscal year concerned on building land, etc. listed in Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act that, on the assessment date for each fiscal year from fiscal 2015 through fiscal 2017, falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (excluding building land, etc. to which the provisions of the following paragraph apply), among that building land, etc. that, on the assessment date for the previous fiscal year of each such fiscal year, fell under the building land, etc. listed in the right-hand column of the same table respectively (hereinafter in this paragraph referred to as "change-of-use building land, etc."), Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the change-of-use building land, etc. is deemed to have been the building land, etc. listed in the left-hand column of the same table on the assessment date for the previous fiscal year of each such fiscal year.
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**第三項** 第一項の場合には、新法附則第十八条第六項第二号に掲げる宅地等で平成二十七年度に係る賦課期日において新法附則第十八条の三第一項の表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十七年度の宅地等」という。）、新法附則第十八条第六項第三号に掲げる宅地等で平成二十八年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十八年度の宅地等」という。）又は同条第六項第四号に掲げる宅地等で平成二十九年度に係る賦課期日において同表の上欄に掲げる宅地等に該当するもの（以下この項において「平成二十九年度の宅地等」という。）のうち、当該宅地等の類似土地（新法附則第十七条第七号に規定する類似土地をいう。以下この項において同じ。）が平成二十七年度の宅地等にあっては平成二十六年度、平成二十八年度の宅地等にあっては平成二十七年度、平成二十九年度の宅地等にあっては平成二十八年度に係る賦課期日（以下この項において「前年度に係る賦課期日」という。）においてそれぞれ同表の下欄に掲げる宅地等に該当したものに係る平成二十七年度の宅地等にあっては平成二十七年度分、平成二十八年度の宅地等にあっては平成二十八年度分、平成二十九年度の宅地等にあっては平成二十九年度分の固定資産税については、当該類似土地が前年度に係る賦課期日においてそれぞれ同表の上欄に掲げる宅地等であったものとみなして、新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）の規定を適用する。
suppl-4271-2/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3
In the case of paragraph (1), among the building land, etc. listed in Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the table in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act on the assessment date for fiscal 2015 (hereinafter in this paragraph referred to as "fiscal 2015 building land, etc."), the building land, etc. listed in Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the same table on the assessment date for fiscal 2016 (hereinafter in this paragraph referred to as "fiscal 2016 building land, etc."), or the building land, etc. listed in Article 18, paragraph (6), item (iv) of the Supplementary Provisions of the New Act that falls under the building land, etc. listed in the left-hand column of the same table on the assessment date for fiscal 2017 (hereinafter in this paragraph referred to as "fiscal 2017 building land, etc."), with respect to the fixed assets tax (for fiscal 2015 in the case of fiscal 2015 building land, etc., for fiscal 2016 in the case of fiscal 2016 building land, etc., and for fiscal 2017 in the case of fiscal 2017 building land, etc.) pertaining to that building land, etc. whose similar land (meaning similar land prescribed in Article 17, item (vii) of the Supplementary Provisions of the New Act; the same applies hereinafter in this paragraph) fell under the building land, etc. listed in the right-hand column of the same table respectively on the assessment date for fiscal 2014 (in the case of fiscal 2015 building land, etc.), fiscal 2015 (in the case of fiscal 2016 building land, etc.) or fiscal 2016 (in the case of fiscal 2017 building land, etc.) (hereinafter in this paragraph referred to as the "assessment date for the previous fiscal year"), Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) apply on the basis that the similar land is deemed to have been the building land, etc. listed in the left-hand column of the same table on the assessment date for the previous fiscal year.
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**第四項** 第一項の場合には、平成二十七年度から平成二十九年度までの各年度に係る賦課期日において新法附則第十八条の三第一項に規定する小規模住宅用地である部分（以下この項において「小規模住宅用地である部分」という。）、同条第一項に規定する一般住宅用地である部分（以下この項において「一般住宅用地である部分」という。）又は同条第一項に規定する非住宅用宅地等である部分（以下この項において「非住宅用宅地等である部分」という。）のうちいずれか二以上を併せ有する宅地等に係る当該各年度分の固定資産税に係る新法附則第十七条及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）並びに前二項の規定の適用については、当該小規模住宅用地である部分、一般住宅用地である部分又は非住宅用宅地等である部分をそれぞれ一の宅地等とみなす。
suppl-4271-2/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-4
In the case of paragraph (1), for the application of Article 17 and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act) and the preceding two paragraphs to the fixed assets tax for each fiscal year concerned on building land, etc. that, on the assessment date for each fiscal year from fiscal 2015 through fiscal 2017, has two or more of the part that is small-scale residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is small-scale residential land"), the part that is general residential land prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is general residential land"), and the part that is non-residential building land, etc. prescribed in Article 18-3, paragraph (1) of the Supplementary Provisions of the New Act (hereinafter in this paragraph referred to as the "part that is non-residential building land, etc."), the part that is small-scale residential land, the part that is general residential land and the part that is non-residential building land, etc. are each deemed to be a single piece of building land, etc.
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**第五項** 前三項の規定は、平成二十七年度から平成二十九年度までの各年度分の都市計画税について準用する。この場合において、第二項中「附則第十八条第六項第一号から第三号まで」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第一号から第三号まで」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、第三項中「附則第十八条第六項第二号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第二号」と、「附則第十八条第六項第三号」とあるのは「附則第二十五条第六項又は第二十七条の四の二第二項の規定により読み替えられた新法附則第十八条第六項第三号」と、「第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「第二十五条又は第二十七条の四の二」と、前項中「及び第十八条（新法附則第二十一条の二第二項において準用する場合を含む。）」とあるのは「、第二十五条及び第二十七条の四の二」と読み替えるものとする。
suppl-4271-2/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to city planning tax for each fiscal year from fiscal 2015 through fiscal 2017. In this case, in paragraph (2), the words "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), items (i) through (iii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", and the words "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; in paragraph (3), the words "Article 18, paragraph (6), item (ii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), item (ii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", the words "Article 18, paragraph (6), item (iii) of the Supplementary Provisions" are deemed to be replaced with "Article 18, paragraph (6), item (iii) of the Supplementary Provisions of the New Act as deemed to be replaced pursuant to Article 25, paragraph (6) or Article 27-4-2, paragraph (2) of the Supplementary Provisions", and the words "Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with "Article 25 or Article 27-4-2 of the Supplementary Provisions of the New Act"; and in the preceding paragraph, the words "and Article 18 of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to Article 21-2, paragraph (2) of the Supplementary Provisions of the New Act)" are deemed to be replaced with ", Article 25 and Article 27-4-2 of the Supplementary Provisions of the New Act".
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### 第十九条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
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suppl-4271-2/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-19
**第一項** 新法附則第三十条の規定は、平成二十八年度分の軽自動車税について適用する。
suppl-4271-2/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-19/par-1
The provisions of Article 30 of the Supplementary Provisions of the New Act apply to light motor vehicle tax for fiscal 2016.
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### 第二十条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-4271-2/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
**第一項** 別段の定めがあるものを除き、附則第一条第六号に掲げる規定の施行の日前に課した、又は課すべきであった二十八年旧法附則第三十条の二に規定する喫煙用の紙巻たばこ（以下この条において「紙巻たばこ三級品」という。）に係る市町村たばこ税については、なお従前の例による。
suppl-4271-2/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-1
Except as otherwise provided, with regard to municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions on cigarettes for smoking prescribed in Article 30-2 of the Supplementary Provisions of the 2016 Former Act (hereinafter in this Article referred to as "third-class cigarettes"), the provisions then in force continue to govern.
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**第二項** 次の各号に掲げる期間内に、二十八年新法第四百六十五条第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等が行われる紙巻たばこ三級品に係る市町村たばこ税の税率は、地方税法第四百六十八条の規定にかかわらず、当該各号に定める税率とする。
suppl-4271-2/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-2
The rate of municipal tobacco tax on third-class cigarettes for which the sale prescribed in Article 465, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, takes place within each period listed in the following items is, notwithstanding Article 468 of the Local Tax Act, the rate specified in the relevant item.
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**一** 平成二十八年四月一日から平成二十九年三月三十一日まで 千本につき二千九百二十五円
suppl-4271-2/art-20/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-2/item-1
April 1, 2016 through March 31, 2017: 2,925 yen per 1,000 cigarettes
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**二** 平成二十九年四月一日から平成三十年三月三十一日まで 千本につき三千三百五十五円
suppl-4271-2/art-20/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-2/item-2
April 1, 2017 through March 31, 2018: 3,355 yen per 1,000 cigarettes
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**三** 平成三十年四月一日から令和元年九月三十日まで 千本につき四千円
suppl-4271-2/art-20/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-2/item-3
April 1, 2018 through September 30, 2019: 4,000 yen per 1,000 cigarettes
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**第三項** 平成二十八年四月一日前に二十八年旧法第四百六十五条第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等（二十八年旧法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。）が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等（二十八年新法第四百六十五条第一項に規定する卸売販売業者等をいう。以下この条において同じ。）又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第一項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該市町村たばこ税の税率は、千本につき四百三十円とする。
suppl-4271-2/art-20/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
Where, before April 1, 2016, a wholesale seller, etc. (meaning a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the 2016 New Act; the same applies hereinafter in this Article) or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 465, paragraph (1) of the 2016 Former Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding the sale prescribed in Article 469, paragraph (1), items (i) and (ii) of the 2016 Former Act), took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, municipal tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the municipality in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that municipal tobacco tax is 430 yen per 1,000 cigarettes.
machine translation, not official
**第四項** 前項に規定する者は、同項に規定する貯蔵場所又は小売販売業者の営業所ごとに、総務省令で定める様式によって、次に掲げる事項を記載した申告書を平成二十八年五月二日までに、当該貯蔵場所又は小売販売業者の営業所の所在地の市町村長に提出しなければならない。
suppl-4271-2/art-20/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
A person prescribed in the preceding paragraph must, for each storage place prescribed in that paragraph or each business office of a tobacco retailer, submit a return stating the following matters, in the form specified by Order of the Ministry of Internal Affairs and Communications, by May 2, 2016, to the mayor of the municipality in which that storage place or that business office of the tobacco retailer is located:
machine translation, not official
**一** 所持する紙巻たばこ三級品の本数及び当該紙巻たばこ三級品の本数のうち市町村たばこ税の課税標準となるものの本数
suppl-4271-2/art-20/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-1
the number of third-class cigarettes held, and, of that number, the number that is to be the tax base of municipal tobacco tax
machine translation, not official
**二** 前号の課税標準となる紙巻たばこ三級品の本数により算定した前項の規定による市町村たばこ税額
suppl-4271-2/art-20/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-2
the amount of municipal tobacco tax under the provisions of the preceding paragraph, calculated on the number of third-class cigarettes that is to be the tax base under the preceding item
machine translation, not official
**三** その他参考となるべき事項
suppl-4271-2/art-20/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-3
other particulars for reference.
machine translation, not official
**第五項** 第三項に規定する者が、前項の規定による申告書を、附則第十二条第四項に規定する道府県たばこ税に係る申告書又は所得税法等改正法附則第五十二条第二項に規定するたばこ税に係る申告書と併せて、これらの規定に規定する都道府県知事又は税務署長に提出したときは、その提出を受けた都道府県知事又は税務署長は、前項の規定による申告書を受理することができる。この場合においては、当該申告書は、同項に規定する市町村長に提出されたものとみなす。
suppl-4271-2/art-20/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-5
Where a person prescribed in paragraph (3) submits the return under the preceding paragraph to the prefectural governor or the district director prescribed in those provisions, together with the return pertaining to prefectural tobacco tax prescribed in Article 12, paragraph (4) of the Supplementary Provisions or the return pertaining to tobacco tax prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the prefectural governor or the district director that received it may accept the return under the preceding paragraph. In this case, that return is deemed to have been submitted to the mayor of the municipality prescribed in paragraph (4).
machine translation, not official
**第六項** 第四項の規定による申告書を提出した者は、平成二十八年九月三十日までに、当該申告書に記載した同項第二号に掲げる市町村たばこ税額に相当する金額を当該申告書を提出した市町村に納付しなければならない。
suppl-4271-2/art-20/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-6
A person who has submitted the return under paragraph (4) must, by September 30, 2016, pay to the municipality to which the return was submitted the amount equivalent to the amount of municipal tobacco tax listed in paragraph (4), item (ii) that is stated in that return.
machine translation, not official
**第七項** 第三項の規定により市町村たばこ税を課する場合においては、同項から前項までに規定するもののほか、地方税法の規定中市町村たばこ税に関する部分（同法第四百六十七条から第四百六十九条まで、第四百七十三条、第四百七十四条及び第四百七十七条の規定を除く。）を適用する。この場合において、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。
第四百七十五条第一項 第四百七十三条第一項又は第二項の規定によつて申告書 地方税法等の一部を改正する法律（平成二十七年法律第二号。以下この節において「平成二十七年改正法」という。）附則第二十条第四項の規定によつて申告書
第四百七十三条第一項又は第二項の規定によつて申告納付する 平成二十七年改正法附則第二十条第四項から第六項までの規定によつて申告納付する
第四百七十五条第二項 第四百七十三条第一項若しくは第二項 平成二十七年改正法附則第二十条第四項
第四百七十五条の二及び第四百七十八条第四項 第四百七十三条第一項又は第二項 平成二十七年改正法附則第二十条第四項
当該各項に規定する申告書の提出期限 平成二十八年五月二日
第四百八十条第一項 第四百七十三条第一項、第二項若しくは第四項 平成二十七年改正法附則第二十条第四項
第四百八十一条第一項 経過する日 経過する日（当該経過する日が平成二十八年九月三十日前である場合には、同日）
第四百八十一条第二項及び第四百八十二条第一項各号列記以外の部分 第四百七十三条第一項又は第二項 平成二十七年改正法附則第二十条第六項
第四百八十二条第一項第一号 その提出期限 平成二十七年改正法附則第二十条第六項の納期限
申告書 申告書又は修正申告書
第四百七十三条第一項又は第二項の 当該
第四百八十二条第一項第二号 その提出期限 平成二十七年改正法附則第二十条第六項の納期限
第四百八十二条第一項第三号 修正申告書に 平成二十七年改正法附則第二十条第六項の納期限後に提出した修正申告書に
修正申告書を 当該
第四百八十二条第三項 第四百七十三条第一項若しくは第二項の納期限又は第四百七十六条第一項 平成二十七年改正法附則第二十条第六項
suppl-4271-2/art-20/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7
Where municipal tobacco tax is imposed pursuant to the provisions of paragraph (3), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the Local Tax Act relating to municipal tobacco tax (excluding Articles 467 through 469, 473, 474 and 477 of that Act) apply. In this case, the words in the middle column of the following table in the provisions of that Act listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
Article 475, paragraph (1) return pursuant to the provisions of Article 473, paragraph (1) or (2) return pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015; hereinafter referred to as the "2015 Local Tax Act, etc. Amendment Act" in this Section)
file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) file and pay pursuant to the provisions of Article 20, paragraphs (4) through (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 475, paragraph (2) Article 473, paragraph (1) or (2) Article 20, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 475-2 and Article 478, paragraph (4) Article 473, paragraph (1) or (2) Article 20, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
deadline for filing returns prescribed in those paragraphs May 2, 2016
Article 480, paragraph (1) Article 473, paragraph (1), (2) or (4) Article 20, paragraph (4) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 481, paragraph (1) the day on which one month has elapsed the day on which one month has elapsed (September 30, 2016, where that day is before that date)
Article 481, paragraph (2) and the part of Article 482, paragraph (1) other than its items Article 473, paragraph (1) or (2) Article 20, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (i) its deadline for filing the due date for payment under Article 20, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 473, paragraph (1) or (2) that due date for payment
Article 482, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 20, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
Article 482, paragraph (1), item (iii) amended return amended return filed after the due date for payment under Article 20, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
amended return that
Article 482, paragraph (3) the due date for payment under Article 473, paragraph (1) or (2) or the due date for payment under Article 476, paragraph (1) the due date for payment under Article 20, paragraph (6) of the Supplementary Provisions of the 2015 Local Tax Act, etc. Amendment Act
machine translation, not official
**第八項** 卸売販売業者等が、販売契約の解除その他やむを得ない理由により、当該市町村の区域内に小売販売業者の営業所の所在する小売販売業者に売り渡した紙巻たばこ三級品のうち、第三項の規定により市町村たばこ税を課された、又は課されるべきものの返還を受けた場合には、当該市町村たばこ税に相当する金額を、二十八年新法第四百七十七条の規定に準じて、同条の規定による当該紙巻たばこ三級品につき納付された、又は納付されるべき市町村たばこ税額に相当する金額に係る控除又は還付に併せて、当該卸売販売業者等に係る市町村たばこ税額から控除し、又は当該卸売販売業者等に還付する。この場合において、当該卸売販売業者等が二十八年新法第四百七十三条第一項、第二項又は第四項の規定により市町村長に提出すべき申告書には、総務省令で定めるところにより、当該返還に係る紙巻たばこ三級品の品目ごとの本数についての明細を記載した書類を添付しなければならない。
suppl-4271-2/art-20/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-8
Where a wholesale seller, etc. has, owing to cancellation of a sales contract or another unavoidable reason, received the return of third-class cigarettes, among those it sold to a tobacco retailer whose business office is located within the area of that municipality, on which municipal tobacco tax was imposed, or should have been imposed, under paragraph (3), the amount equivalent to that municipal tobacco tax is, in accordance with the provisions of Article 477 of the 2016 New Act, deducted from the amount of municipal tobacco tax pertaining to that wholesale seller, etc., or refunded to that wholesale seller, etc., together with the deduction or refund, under that Article, of the amount equivalent to the amount of municipal tobacco tax paid, or to be paid, on those third-class cigarettes. In this case, a document stating the particulars of the number of the returned third-class cigarettes, by item, must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is to submit to the mayor of the municipality under Article 473, paragraph (1), (2) or (4) of the 2016 New Act.
machine translation, not official
**第九項** 平成二十九年四月一日前に二十八年新法第四百六十五条第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等（二十八年新法第四百六十九条第一項第一号及び第二号に規定する売渡しを除く。以下この条において同じ。）が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第八項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該市町村たばこ税の税率は、千本につき四百三十円とする。
suppl-4271-2/art-20/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-9
Where, before April 1, 2017, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 465, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding the sale prescribed in Article 469, paragraph (1), items (i) and (ii) of the 2016 New Act; the same applies hereinafter in this Article), took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (8) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, municipal tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the municipality in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that municipal tobacco tax is 430 yen per 1,000 cigarettes.
machine translation, not official
**第十項** 第四項から第八項までの規定は、前項の規定により市町村たばこ税を課する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四項 前項に 第九項に
平成二十八年五月二日 平成二十九年五月一日
第四項第二号 前項 第九項
第五項 第三項 第九項
附則第十二条第四項 附則第十二条第十項において準用する同条第四項
附則第五十二条第二項 附則第五十二条第九項において準用する同条第二項
第六項 平成二十八年九月三十日 平成二十九年十月二日
第七項の表以外の部分 第三項 第九項
同項 同項及び第四項
第七項の表第四百七十五条第一項の項及び第四百七十五条第二項の項 附則第二十条第四項 附則第二十条第十項において準用する同条第四項
第七項の表第四百七十五条の二及び第四百七十八条第四項の項 附則第二十条第四項 附則第二十条第十項において準用する同条第四項
平成二十八年五月二日 平成二十九年五月一日
第七項の表第四百八十条第一項の項 附則第二十条第四項 附則第二十条第十項において準用する同条第四項
第七項の表第四百八十一条第一項の項 平成二十八年九月三十日 平成二十九年十月二日
第七項の表第四百八十一条第二項及び第四百八十二条第一項各号列記以外の部分の項、第四百八十二条第一項第一号の項、第四百八十二条第一項第二号の項、第四百八十二条第一項第三号の項及び第四百八十二条第三項の項 附則第二十条第六項 附則第二十条第十項において準用する同条第六項
第八項 第三項 第九項
suppl-4271-2/art-20/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-10
The provisions of paragraphs (4) through (8) apply mutatis mutandis where municipal tobacco tax is imposed pursuant to the provisions of the preceding paragraph. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (4) the preceding paragraph paragraph (9)
May 2, 2016 May 1, 2017
paragraph (4), item (ii) the preceding paragraph paragraph (9)
paragraph (5) paragraph (3) paragraph (9)
Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (10) of the Supplementary Provisions
Article 52, paragraph (2) of the Supplementary Provisions Article 52, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 52, paragraph (9) of the Supplementary Provisions
paragraph (6) September 30, 2016 October 2, 2017
the part of paragraph (7) other than the table paragraph (3) paragraph (9)
that paragraph that paragraph and paragraph (4)
the entries for Article 475, paragraph (1) and Article 475, paragraph (2) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (10) of the Supplementary Provisions
the entries for Article 475-2 and Article 478, paragraph (4) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (10) of the Supplementary Provisions
May 2, 2016 May 1, 2017
the entry for Article 480, paragraph (1) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (10) of the Supplementary Provisions
the entry for Article 481, paragraph (1) in the table in paragraph (7) September 30, 2016 October 2, 2017
the entry for Article 481, paragraph (2) and the part of Article 482, paragraph (1) other than its items, the entry for Article 482, paragraph (1), item (i), the entry for Article 482, paragraph (1), item (ii), the entry for Article 482, paragraph (1), item (iii) and the entry for Article 482, paragraph (3) in the table in paragraph (7) Article 20, paragraph (6) of the Supplementary Provisions Article 20, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (10) of the Supplementary Provisions
paragraph (8) paragraph (3) paragraph (9)
machine translation, not official
**第十一項** 平成三十年四月一日前に二十八年新法第四百六十五条第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第十項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該市町村たばこ税の税率は、千本につき六百四十五円とする。
suppl-4271-2/art-20/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-11
Where, before April 1, 2018, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 465, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (10) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, municipal tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the municipality in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that municipal tobacco tax is 645 yen per 1,000 cigarettes.
machine translation, not official
**第十二項** 第四項から第八項までの規定は、前項の規定により市町村たばこ税を課する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四項 前項に 第十一項に
平成二十八年五月二日 平成三十年五月一日
第四項第二号 前項 第十一項
第五項 第三項 第十一項
附則第十二条第四項 附則第十二条第十二項において準用する同条第四項
附則第五十二条第二項 附則第五十二条第十一項において準用する同条第二項
第六項 平成二十八年九月三十日 平成三十年十月一日
第七項の表以外の部分 第三項 第十一項
同項 同項及び第四項
第七項の表第四百七十五条第一項の項及び第四百七十五条第二項の項 附則第二十条第四項 附則第二十条第十二項において準用する同条第四項
第七項の表第四百七十五条の二及び第四百七十八条第四項の項 附則第二十条第四項 附則第二十条第十二項において準用する同条第四項
平成二十八年五月二日 平成三十年五月一日
第七項の表第四百八十条第一項の項 附則第二十条第四項 附則第二十条第十二項において準用する同条第四項
第七項の表第四百八十一条第一項の項 平成二十八年九月三十日 平成三十年十月一日
第七項の表第四百八十一条第二項及び第四百八十二条第一項各号列記以外の部分の項、第四百八十二条第一項第一号の項、第四百八十二条第一項第二号の項、第四百八十二条第一項第三号の項及び第四百八十二条第三項の項 附則第二十条第六項 附則第二十条第十二項において準用する同条第六項
第八項 第三項 第十一項
suppl-4271-2/art-20/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-12
The provisions of paragraphs (4) through (8) apply mutatis mutandis where municipal tobacco tax is imposed pursuant to the provisions of the preceding paragraph. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (4) the preceding paragraph paragraph (11)
May 2, 2016 May 1, 2018
paragraph (4), item (ii) the preceding paragraph paragraph (11)
paragraph (5) paragraph (3) paragraph (11)
Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (12) of the Supplementary Provisions
Article 52, paragraph (2) of the Supplementary Provisions Article 52, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 52, paragraph (11) of the Supplementary Provisions
paragraph (6) September 30, 2016 October 1, 2018
the part of paragraph (7) other than the table paragraph (3) paragraph (11)
that paragraph that paragraph and paragraph (4)
the entries for Article 475, paragraph (1) and Article 475, paragraph (2) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (12) of the Supplementary Provisions
the entries for Article 475-2 and Article 478, paragraph (4) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (12) of the Supplementary Provisions
May 2, 2016 May 1, 2018
the entry for Article 480, paragraph (1) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (12) of the Supplementary Provisions
the entry for Article 481, paragraph (1) in the table in paragraph (7) September 30, 2016 October 1, 2018
the entry for Article 481, paragraph (2) and the part of Article 482, paragraph (1) other than its items, the entry for Article 482, paragraph (1), item (i), the entry for Article 482, paragraph (1), item (ii), the entry for Article 482, paragraph (1), item (iii) and the entry for Article 482, paragraph (3) in the table in paragraph (7) Article 20, paragraph (6) of the Supplementary Provisions Article 20, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (12) of the Supplementary Provisions
paragraph (8) paragraph (3) paragraph (11)
machine translation, not official
**第十三項** 令和元年十月一日前に二十八年新法第四百六十五条第一項に規定する売渡し又は同条第二項に規定する売渡し若しくは消費等が行われた紙巻たばこ三級品を同日に販売のため所持する卸売販売業者等又は小売販売業者がある場合において、これらの者が所得税法等改正法附則第五十二条第十二項の規定により製造たばこの製造者として当該紙巻たばこ三級品を同日にこれらの者の製造たばこの製造場から移出したものとみなして同項の規定によりたばこ税を課されることとなるときは、これらの者が卸売販売業者等として当該紙巻たばこ三級品を同日に小売販売業者に売り渡したものとみなして、これらの者が卸売販売業者等である場合には当該紙巻たばこ三級品の貯蔵場所、これらの者が小売販売業者である場合には当該紙巻たばこ三級品を直接管理する当該小売販売業者の営業所の所在する市町村において市町村たばこ税を課する。この場合における市町村たばこ税の課税標準は、当該売り渡したものとみなされる紙巻たばこ三級品の本数とし、当該市町村たばこ税の税率は、千本につき千六百九十二円とする。
suppl-4271-2/art-20/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-13
Where, before October 1, 2019, a wholesale seller, etc. or a tobacco retailer holds for sale on that day third-class cigarettes in respect of which the sale prescribed in Article 465, paragraph (1) of the 2016 New Act, or the sale or consumption, etc. prescribed in paragraph (2) of that Article, took place, and those persons are to be subject to tobacco tax under Article 52, paragraph (12) of the Supplementary Provisions of the Income Tax Act Amendment Act on the basis that they are deemed, as manufacturers of manufactured tobacco, to have removed those third-class cigarettes on that day from their manufactured tobacco manufacturing sites, municipal tobacco tax is imposed, on the basis that those persons are deemed to have sold those third-class cigarettes on that day to a tobacco retailer as wholesale sellers, etc., in the municipality in which the storage place of those third-class cigarettes is located where those persons are wholesale sellers, etc., or in which the business office of the tobacco retailer that directly manages those third-class cigarettes is located where those persons are tobacco retailers. In this case, the tax base of the municipal tobacco tax is the number of the third-class cigarettes deemed to have been sold, and the rate of that municipal tobacco tax is 1,692 yen per 1,000 cigarettes.
machine translation, not official
**第十四項** 第四項から第八項までの規定は、前項の規定により市町村たばこ税を課する場合について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第四項 前項に 第十三項に
平成二十八年五月二日 令和元年十月三十一日
第四項第二号 前項 第十三項
第五項 第三項 第十三項
附則第十二条第四項 附則第十二条第十四項において準用する同条第四項
附則第五十二条第二項 附則第五十二条第十三項において準用する同条第二項
第六項 平成二十八年九月三十日 令和二年三月三十一日
第七項の表以外の部分 第三項 第十三項
同項 同項及び第四項
第七項の表第四百七十五条第一項の項及び第四百七十五条第二項の項 附則第二十条第四項 附則第二十条第十四項において準用する同条第四項
第七項の表第四百七十五条の二及び第四百七十八条第四項の項 附則第二十条第四項 附則第二十条第十四項において準用する同条第四項
平成二十八年五月二日 令和元年十月三十一日
第七項の表第四百八十条第一項の項 附則第二十条第四項 附則第二十条第十四項において準用する同条第四項
第七項の表第四百八十一条第一項の項 平成二十八年九月三十日 令和二年三月三十一日
第七項の表第四百八十一条第二項及び第四百八十二条第一項各号列記以外の部分の項、第四百八十二条第一項第一号の項、第四百八十二条第一項第二号の項、第四百八十二条第一項第三号の項及び第四百八十二条第三項の項 附則第二十条第六項 附則第二十条第十四項において準用する同条第六項
第八項 第三項 第十三項
suppl-4271-2/art-20/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-14
The provisions of paragraphs (4) through (8) apply mutatis mutandis where municipal tobacco tax is imposed pursuant to the provisions of the preceding paragraph. In this case, the words in the middle column of the following table in the provisions listed in the left-hand column of the same table are deemed to be replaced with the words listed in the right-hand column of the same table respectively.
paragraph (4) the preceding paragraph paragraph (13)
May 2, 2016 October 31, 2019
paragraph (4), item (ii) the preceding paragraph paragraph (13)
paragraph (5) paragraph (3) paragraph (13)
Article 12, paragraph (4) of the Supplementary Provisions Article 12, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 12, paragraph (14) of the Supplementary Provisions
Article 52, paragraph (2) of the Supplementary Provisions Article 52, paragraph (2) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 52, paragraph (13) of the Supplementary Provisions
paragraph (6) September 30, 2016 March 31, 2020
the part of paragraph (7) other than the table paragraph (3) paragraph (13)
that paragraph that paragraph and paragraph (4)
the entries for Article 475, paragraph (1) and Article 475, paragraph (2) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (14) of the Supplementary Provisions
the entries for Article 475-2 and Article 478, paragraph (4) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (14) of the Supplementary Provisions
May 2, 2016 October 31, 2019
the entry for Article 480, paragraph (1) in the table in paragraph (7) Article 20, paragraph (4) of the Supplementary Provisions Article 20, paragraph (4) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (14) of the Supplementary Provisions
the entry for Article 481, paragraph (1) in the table in paragraph (7) September 30, 2016 March 31, 2020
the entry for Article 481, paragraph (2) and the part of Article 482, paragraph (1) other than its items, the entry for Article 482, paragraph (1), item (i), the entry for Article 482, paragraph (1), item (ii), the entry for Article 482, paragraph (1), item (iii) and the entry for Article 482, paragraph (3) in the table in paragraph (7) Article 20, paragraph (6) of the Supplementary Provisions Article 20, paragraph (6) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 20, paragraph (14) of the Supplementary Provisions
paragraph (8) paragraph (3) paragraph (13)
machine translation, not official
**第十五項** 平成二十九年度の市町村たばこ税に係る二十八年新法第四百八十五条の十三第一項の規定の適用については、同項中「除して得た割合」とあるのは、「除して得た割合に百分の百一を乗じて得た割合」とする。
suppl-4271-2/art-20/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-15
With respect to the application of Article 485-13, paragraph (1) of the 2016 New Act to municipal tobacco tax for fiscal 2017, the words "the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide" in that paragraph are deemed to be replaced with "the proportion obtained by multiplying by 101/100 the proportion obtained by dividing the number obtained by multiplying the tobacco consumption base population of the municipality (meaning the total of the population aged 20 or over of the municipality according to the results of the most recent published national census and the population aged 20 or over of persons who reside in a municipality other than that municipality and who are employed in, or attend school in, that municipality; the same applies hereinafter in this Article) by two by the total of the tobacco consumption base population nationwide".
machine translation, not official
### 第二十一条（狩猟税に関する経過措置） — Transitional Measures Concerning Hunting Tax
caption: machine translation, not official
suppl-4271-2/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21
**第一項** 新法附則第三十二条第一項の規定は、施行日以後に狩猟者の登録を受ける者に対して課すべき狩猟税について適用し、施行日前に狩猟者の登録を受けた者に対して課する狩猟税については、なお従前の例による。
suppl-4271-2/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-1
The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who receives hunter registration on or after the Effective Date, and with regard to hunting tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法附則第三十二条第二項の規定は、附則第一条第二号に掲げる規定の施行の日以後に狩猟者の登録を受ける者に対して課すべき狩猟税について適用する。
suppl-4271-2/art-21/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-2
The provisions of Article 32, paragraph (2) of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who receives hunter registration on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions.
machine translation, not official
**第三項** 新法附則第三十二条の二の規定は、施行日以後に狩猟者の登録に係る申請書を提出し、狩猟者の登録を受ける者に対して課すべき狩猟税について適用する。
suppl-4271-2/art-21/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-3
The provisions of Article 32-2 of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who submits a written application for hunter registration and receives hunter registration on or after the Effective Date.
machine translation, not official
**第四項** 施行日から附則第一条第二号に掲げる規定の施行の日の前日までの間における新法附則第三十二条及び第三十二条の二の規定の適用については、新法附則第三十二条中「次項に」とあるのは「次条に」と、「鳥獣の保護及び管理並びに狩猟の適正化に関する法律（次項及び次条において「鳥獣保護管理法」とあるのは「鳥獣の保護及び狩猟の適正化に関する法律（次条において「鳥獣保護法」と、新法附則第三十二条の二第一項中「鳥獣保護管理法第五十六条」とあるのは「鳥獣保護法第五十六条」と、「鳥獣保護管理法第九条第一項」とあるのは「鳥獣保護法第九条第一項（鳥獣被害防止特措法第六条第一項の規定により読み替えて適用される場合を含む。）」と、「鳥獣保護管理法第二条第九項」とあるのは「鳥獣保護法第二条第五項」と、同条第二項中「鳥獣保護管理法第九条第八項」とあるのは「鳥獣保護法第九条第八項」と、「に規定する従事者をいい、認定鳥獣捕獲等事業者に係るものを除く」とあるのは「（鳥獣被害防止特措法第六条第一項の規定により読み替えて適用される場合を含む。以下この項において同じ。）に規定する従事者をいう」と、「、従事者証」とあるのは「、鳥獣保護法第九条第八項に規定する従事者証」と、「同条第八項（鳥獣保護管理法第十四条の二第九項又は鳥獣による農林水産業等に係る被害の防止のための特別措置に関する法律」とあるのは「鳥獣保護法第九条第八項（鳥獣被害防止特措法」と、「者（鳥獣保護管理法第十八条の五第二項第一号に規定する認定鳥獣捕獲等事業者を除く。）」とあるのは「者」とする。
suppl-4271-2/art-21/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-4
With respect to the application of Articles 32 and 32-2 of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, in Article 32 of the Supplementary Provisions of the New Act, the words "in the following paragraph" are deemed to be replaced with "in the following Article", and the words "the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (hereinafter in the following paragraph and the following Article referred to as the 'Wildlife Protection and Management Act'" are deemed to be replaced with "the Act on the Protection of Wildlife and the Optimization of Hunting (hereinafter in the following Article referred to as the 'Wildlife Protection Act'"; in Article 32-2, paragraph (1) of the Supplementary Provisions of the New Act, the words "Article 56 of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 56 of the Wildlife Protection Act", the words "Article 9, paragraph (1) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 9, paragraph (1) of the Wildlife Protection Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act)", and the words "Article 2, paragraph (9) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 2, paragraph (5) of the Wildlife Protection Act"; and in paragraph (2) of that Article, the words "Article 9, paragraph (8) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 9, paragraph (8) of the Wildlife Protection Act", the words ", and excluding a worker of a certified wildlife capture business operator" are deemed to be replaced with " (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; the same applies hereinafter in this paragraph)", the words "has been issued the worker's certificate" are deemed to be replaced with "has been issued the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection Act", the words "Article 9, paragraph (8) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act or Article 6, paragraph (1) of the Act on Special Measures for Prevention of Damage Related to Agriculture, Forestry and Fisheries Caused by Wildlife" are deemed to be replaced with "Article 9, paragraph (8) of the Wildlife Protection Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act", and the words " (excluding a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act)" are deemed to be deleted.
machine translation, not official
### 第二十二条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
caption: machine translation, not official
suppl-4271-2/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-22
**第一項** 新法第七百一条の三十四第三項第十号の九の規定は、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二十七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する。
suppl-4271-2/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-22/par-1
The provisions of Article 701-34, paragraph (3), item (x)-9 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 Effective Date and the business of an individual for 2015 and subsequent years (excluding the business of an individual discontinued before the Effective Date).
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### 第二十三条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
caption: machine translation, not official
suppl-4271-2/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23
**第一項** 次項に定めるものを除き、新法の規定中都市計画税に関する部分は、平成二十七年度以後の年度分の都市計画税について適用し、平成二十六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-4271-2/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-1
Except as provided in the following paragraph, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2015 and subsequent fiscal years, and with regard to city planning tax for fiscal 2014 and earlier fiscal years, the provisions then in force continue to govern.
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**第二項** 都市再生特別措置法の一部を改正する法律の施行の日から平成二十七年三月三十一日までの間に取得された旧法附則第十五条第十六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-4271-2/art-23/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-2
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (16) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction through March 31, 2015, the provisions then in force continue to govern.
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### 第二十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4271-2/art-26 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-26
**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-4271-2/art-26/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-26/par-1
With regard to the application of penal provisions to acts committed before the enforcement of this Act (in the case of the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and acts committed after the enforcement of this Act in relation to local taxes and special local corporation tax for which the provisions then in force continue to govern pursuant to these Supplementary Provisions and local taxes relating to the provisions of the Former Act that remain in force pursuant to these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二十七条（政令への委任） — Delegation to Cabinet Order
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suppl-4271-2/art-27 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27
**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-4271-2/art-27/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-4271-2/art-1/par-1/item-3: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4271-2/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5
- suppl-4271-2/art-1/par-1/item-4: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4271-2/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10
- suppl-4271-2/art-1/par-1/item-5: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4271-2/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-2
- suppl-4271-2/art-1/par-1/item-5: 第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4271-2/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-4
- suppl-4271-2/art-1/par-1/item-5: 第十五条第二項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4271-2/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-2
- suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4271-2/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7
- suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4271-2/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-8
- suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2
- suppl-4271-2/art-1/par-1/item-6: 第十四号から第十六号まで → 地方税法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4271-2/art-1/par-1/item-14 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-14
- suppl-4271-2/art-1/par-1/item-6: 第十四号から第十六号まで → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4271-2/art-1/par-1/item-15 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15
- suppl-4271-2/art-1/par-1/item-6: 第十四号から第十六号まで → 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-4271-2/art-1/par-1/item-16 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-16
- suppl-4271-2/art-1/par-1/item-6: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4271-2/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2
- suppl-4271-2/art-1/par-1/item-6: 附則第七条第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4271-2/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-3
- suppl-4271-2/art-1/par-1/item-6: 第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4271-2/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-5
- suppl-4271-2/art-1/par-1/item-6: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4271-2/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9
- suppl-4271-2/art-1/par-1/item-6: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2
- suppl-4271-2/art-1/par-1/item-6: 第四項から第六項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4271-2/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4
- suppl-4271-2/art-1/par-1/item-6: 第四項から第六項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4271-2/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5
- suppl-4271-2/art-1/par-1/item-6: 第四項から第六項まで → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4271-2/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6
- suppl-4271-2/art-1/par-1/item-6: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4271-2/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12
- suppl-4271-2/art-1/par-1/item-6: 第十六条第四項 → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4271-2/art-16/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-4
- suppl-4271-2/art-1/par-1/item-6: 第六項 → 地方税法 附則第十六条第六項 (Supplementary Provisions, Article 16, paragraph (6)), suppl-4271-2/art-16/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-6
- suppl-4271-2/art-1/par-1/item-6: 第二十条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4271-2/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
- suppl-4271-2/art-1/par-1/item-7: 附則第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4271-2/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-1
- suppl-4271-2/art-1/par-1/item-7: 第十六条第一項 → 地方税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4271-2/art-16/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-1
- suppl-4271-2/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-4271-2/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-2
- suppl-4271-2/art-1/par-1/item-9: 第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4271-2/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4
- suppl-4271-2/art-1/par-1/item-9: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4271-2/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5
- suppl-4271-2/art-1/par-1/item-9: 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-4271-2/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-2
- suppl-4271-2/art-1/par-1/item-9: 第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4271-2/art-16/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-3
- suppl-4271-2/art-1/par-1/item-9-2: 附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4271-2/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4
- suppl-4271-2/art-1/par-1/item-9-2: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2
- suppl-4271-2/art-1/par-1/item-9-2: 第十六条第五項 → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4271-2/art-16/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-5
- suppl-4271-2/art-1/par-1/item-10: 附則第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4271-2/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-3
- suppl-4271-2/art-1/par-1/item-11: 附則第十七条第九項 → 地方税法 附則第十七条第九項 (Supplementary Provisions, Article 17, paragraph (9)), suppl-4271-2/art-17/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-9
- suppl-4271-2/art-1/par-1/item-13: 附則第六条第八項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4271-2/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8
- suppl-4271-2/art-1/par-1/item-13: 第十五条第七項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4271-2/art-15/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
- suppl-4271-2/art-1/par-1/item-15: 附則第九条第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4271-2/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6
- suppl-4271-2/art-2/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/local-tax-act/art-15 · https://japanlaw.org/l/325AC0000000226/art-15
- suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2
- suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2
- suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3
- suppl-4271-2/art-2/par-1: 第十五条から第十五条の三まで → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3
- suppl-4271-2/art-2/par-1: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16
- suppl-4271-2/art-2/par-1: 二十八年新法第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1
- suppl-4271-2/art-2/par-1: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-15/par-2
- suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五から第十五条の五の三まで → 地方税法 第十五条の五 (Article 15-5), art-15-5 — https://japanlaw.org/ja/local-tax-act/art-15-5 · https://japanlaw.org/l/325AC0000000226/art-15-5
- suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五から第十五条の五の三まで → 地方税法 第十五条の五の二 (Article 15-5-2), art-15-5-2 — https://japanlaw.org/ja/local-tax-act/art-15-5-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-2
- suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五から第十五条の五の三まで → 地方税法 第十五条の五の三 (Article 15-5-3), art-15-5-3 — https://japanlaw.org/ja/local-tax-act/art-15-5-3 · https://japanlaw.org/l/325AC0000000226/art-15-5-3
- suppl-4271-2/art-2/par-2: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16
- suppl-4271-2/art-2/par-2: 二十八年新法第十五条の五第一項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1
- suppl-4271-2/art-2/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六から第十五条の六の三まで → 地方税法 第十五条の六 (Article 15-6), art-15-6 — https://japanlaw.org/ja/local-tax-act/art-15-6 · https://japanlaw.org/l/325AC0000000226/art-15-6
- suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六から第十五条の六の三まで → 地方税法 第十五条の六の二 (Article 15-6-2), art-15-6-2 — https://japanlaw.org/ja/local-tax-act/art-15-6-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-2
- suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六から第十五条の六の三まで → 地方税法 第十五条の六の三 (Article 15-6-3), art-15-6-3 — https://japanlaw.org/ja/local-tax-act/art-15-6-3 · https://japanlaw.org/l/325AC0000000226/art-15-6-3
- suppl-4271-2/art-2/par-3: 第十六条 → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/local-tax-act/art-16 · https://japanlaw.org/l/325AC0000000226/art-16
- suppl-4271-2/art-2/par-3: 二十八年新法第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-1
- suppl-4271-2/art-2/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-3/par-1: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1
- suppl-4271-2/art-3/par-1: 同項第三号 → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-3
- suppl-4271-2/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4271-2/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3
- suppl-4271-2/art-4/par-1: 新法第七十一条の十四第六項 → 地方税法 第七十一条の十四第七項 (Article 71-14, paragraph (7)), art-71-14/par-7 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-7
- suppl-4271-2/art-4/par-1: 第七十一条の三十五第七項 → 地方税法 第七十一条の三十五第八項 (Article 71-35, paragraph (8)), art-71-35/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-8
- suppl-4271-2/art-4/par-1: 第七十一条の五十五第七項 → 地方税法 第七十一条の五十五第八項 (Article 71-55, paragraph (8)), art-71-55/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-8
- suppl-4271-2/art-4/par-1: 第七十二条の四十六第六項 → 地方税法 第七十二条の四十六第七項 (Article 72-46, paragraph (7)), art-72-46/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-7
- suppl-4271-2/art-4/par-1: 第七十四条の二十三第六項 → 地方税法 第七十四条の二十三第七項 (Article 74-23, paragraph (7)), art-74-23/par-7 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-7
- suppl-4271-2/art-4/par-1: 第九十条第六項 → 地方税法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/local-tax-act/art-90/par-7 · https://japanlaw.org/l/325AC0000000226/art-90/par-7
- suppl-4271-2/art-4/par-1: 第百四十四条の四十七第六項 → 地方税法 第百四十四条の四十七第七項 (Article 144-47, paragraph (7)), art-144-47/par-7 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-7
- suppl-4271-2/art-4/par-1: 第二百七十八条第六項 → 地方税法 第二百七十八条第七項 (Article 278, paragraph (7)), art-278/par-7 — https://japanlaw.org/ja/local-tax-act/art-278/par-7 · https://japanlaw.org/l/325AC0000000226/art-278/par-7
- suppl-4271-2/art-4/par-1: 第三百二十八条の十一第六項 → 地方税法 第三百二十八条の十一第七項 (Article 328-11, paragraph (7)), art-328-11/par-7 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-7 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-7
- suppl-4271-2/art-4/par-1: 第四百八十三条第六項 → 地方税法 第四百八十三条第七項 (Article 483, paragraph (7)), art-483/par-7 — https://japanlaw.org/ja/local-tax-act/art-483/par-7 · https://japanlaw.org/l/325AC0000000226/art-483/par-7
- suppl-4271-2/art-4/par-1: 第五百三十六条第六項 → 地方税法 第五百三十六条第七項 (Article 536, paragraph (7)), art-536/par-7 — https://japanlaw.org/ja/local-tax-act/art-536/par-7 · https://japanlaw.org/l/325AC0000000226/art-536/par-7
- suppl-4271-2/art-4/par-1: 第六百九条第六項 → 地方税法 第六百九条第七項 (Article 609, paragraph (7)), art-609/par-7 — https://japanlaw.org/ja/local-tax-act/art-609/par-7 · https://japanlaw.org/l/325AC0000000226/art-609/par-7
- suppl-4271-2/art-4/par-1: 第六百八十八条第六項 → 地方税法 第六百八十八条第七項 (Article 688, paragraph (7)), art-688/par-7 — https://japanlaw.org/ja/local-tax-act/art-688/par-7 · https://japanlaw.org/l/325AC0000000226/art-688/par-7
- suppl-4271-2/art-4/par-1: 第七百一条の十二第六項 → 地方税法 第七百一条の十二第七項 (Article 701-12, paragraph (7)), art-701-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-7
- suppl-4271-2/art-4/par-1: 第七百一条の六十一第六項 → 地方税法 第七百一条の六十一第七項 (Article 701-61, paragraph (7)), art-701-61/par-7 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-7
- suppl-4271-2/art-4/par-1: 第七百二十一条第六項 → 地方税法 第七百二十一条第七項 (Article 721, paragraph (7)), art-721/par-7 — https://japanlaw.org/ja/local-tax-act/art-721/par-7 · https://japanlaw.org/l/325AC0000000226/art-721/par-7
- suppl-4271-2/art-4/par-1: 第七百三十三条の十八第七項 → 地方税法 第七百三十三条の十八第八項 (Article 733-18, paragraph (8)), art-733-18/par-8 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-8 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-8
- suppl-4271-2/art-5/par-1: 新法第七十二条の四十九の六第五項 → 地方税法 第七十二条の四十九の六第五項 (Article 72-49-6, paragraph (5)), art-72-49-6/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-49-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-5
- suppl-4271-2/art-5/par-1: 第七十二条の六十三の二第五項 → 地方税法 第七十二条の六十三の二第五項 (Article 72-63-2, paragraph (5)), art-72-63-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-63-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-5
- suppl-4271-2/art-5/par-1: 第百四十四条の三十八の二第五項 → 地方税法 第百四十四条の三十八の二第五項 (Article 144-38-2, paragraph (5)), art-144-38-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-38-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-5
- suppl-4271-2/art-5/par-1: 第三百九十六条の二第五項 → 地方税法 第三百九十六条の二第五項 (Article 396-2, paragraph (5)), art-396-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-396-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-396-2/par-5
- suppl-4271-2/art-5/par-1: 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-4271-2/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-3
- suppl-4271-2/art-5/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-4271-2/art-5/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-4271-2/art-5/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-4271-2/art-5/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-4271-2/art-6/par-2: 新法第三十二条第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-32/par-2
- suppl-4271-2/art-6/par-3: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第十一項 (Article 37-2, paragraph (11)), art-37-2/par-11 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11
- suppl-4271-2/art-6/par-4: 新法第七十一条の三十一第一項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-1
- suppl-4271-2/art-6/par-4: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4271-2/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-5
- suppl-4271-2/art-6/par-4: 新法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3251-226/art-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-1
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3251-226/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-2
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3251-226/art-7/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-3
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3251-226/art-7/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-4
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3251-226/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-6
- suppl-4271-2/art-6/par-5: 新法附則第七条第一項から第七項まで → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-3251-226/art-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-7
- suppl-4271-2/art-6/par-5: 新法第三十七条の二第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1
- suppl-4271-2/art-6/par-6: 新法附則第七条の二第一項から第三項まで → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1
- suppl-4271-2/art-6/par-6: 新法附則第七条の二第一項から第三項まで → 地方税法 附則第七条の二第二項 (Supplementary Provisions, Article 7-2, paragraph (2)), suppl-3251-226/art-7-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-2
- suppl-4271-2/art-6/par-6: 新法附則第七条の二第一項から第三項まで → 地方税法 附則第七条の二第三項 (Supplementary Provisions, Article 7-2, paragraph (3)), suppl-3251-226/art-7-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-3
- suppl-4271-2/art-6/par-6: 第七条の三第一項 → 地方税法 附則第七条の三第一項 (Supplementary Provisions, Article 7-3, paragraph (1)), suppl-3251-226/art-7-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-1
- suppl-4271-2/art-6/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-4271-2/art-6/par-8: 所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「所得税法等改正法」という。）第八条 → e-Gov law 427AC0000000009, 第八条 (Article 8), art-8 — not held in this collection
- suppl-4271-2/art-6/par-8: この項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4271-2/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8
- suppl-4271-2/art-6/par-8: 附則第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-6/par-8: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-6/par-8: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-6/par-8: 第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4271-2/art-8/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
- suppl-4271-2/art-6/par-8: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- suppl-4271-2/art-6/par-9: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- suppl-4271-2/art-6/par-10: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- suppl-4271-2/art-6/par-10: 新法第五十三条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2
- suppl-4271-2/art-6/par-10: 同条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-4271-2/art-6/par-10: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1
- suppl-4271-2/art-6/par-10: 地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条 → e-Gov law 427AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4271-2/art-6/par-10: 同条第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4
- suppl-4271-2/art-6/par-10: 第五項 → 地方税法 第五十二条第五項 (Article 52, paragraph (5)), art-52/par-5 — https://japanlaw.org/ja/local-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000226/art-52/par-5
- suppl-4271-2/art-6/par-11: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-4271-2/art-6/par-11: 同条第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6
- suppl-4271-2/art-6/par-11/item-1: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-4271-2/art-6/par-11/item-1: この項 → 地方税法 附則第六条第十一項 (Supplementary Provisions, Article 6, paragraph (11)), suppl-4271-2/art-6/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-11
- suppl-4271-2/art-6/par-11/item-1: 次号 → 地方税法 附則第六条第十一項第二号 (Supplementary Provisions, Article 6, paragraph (11), item (ii)), suppl-4271-2/art-6/par-11/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-11/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-11/item-2
- suppl-4271-2/art-6/par-11/item-2: 所得税法等の一部を改正する法律（平成二十七年法律第九号）第二条 → e-Gov law 427AC0000000009, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4271-2/art-7/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-4271-2/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7
- suppl-4271-2/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-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- suppl-4271-2/art-7/par-2: 第四十四条の二 → 地方税法 第四十四条の二 (Article 44-2), art-44-2 — https://japanlaw.org/ja/local-tax-act/art-44-2 · https://japanlaw.org/l/325AC0000000226/art-44-2
- suppl-4271-2/art-7/par-2: 三十年一月新法第三百二十一条の七の十二第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1
- suppl-4271-2/art-7/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-7/par-4: 附則第一条第九号の二 → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2
- suppl-4271-2/art-7/par-4: 附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2
- suppl-4271-2/art-7/par-4: 第十六条第五項 → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4271-2/art-16/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-5
- suppl-4271-2/art-7/par-4: 第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-4271-2/art-7/par-4: 第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000226/art-53/par-7
- suppl-4271-2/art-7/par-4: 第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/ja/local-tax-act/art-53/par-9 · https://japanlaw.org/l/325AC0000000226/art-53/par-9
- suppl-4271-2/art-7/par-4: 第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10
- suppl-4271-2/art-7/par-4: 第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12
- suppl-4271-2/art-7/par-4: 第十三項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/art-53/par-24 · https://japanlaw.org/l/325AC0000000226/art-53/par-24
- suppl-4271-2/art-7/par-4: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15
- suppl-4271-2/art-7/par-4: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16
- suppl-4271-2/art-7/par-5: 二十八年新法第五十五条の二第二項 → 地方税法 第五十五条の二第二項 (Article 55-2, paragraph (2)), art-55-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-55-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-2
- suppl-4271-2/art-7/par-5: 第四項 → 地方税法 第五十五条の二第四項 (Article 55-2, paragraph (4)), art-55-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-55-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-4
- suppl-4271-2/art-7/par-5: 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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-7/par-5: 二十八年新法第五十五条の二第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1
- suppl-4271-2/art-8/par-2: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4271-2/art-8/par-2: 次項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-8/par-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2: この条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4271-2/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8
- suppl-4271-2/art-8/par-2: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-2: 第二条 → e-Gov law 420AC0000000025, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4271-2/art-8/par-2: 新法第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1
- suppl-4271-2/art-8/par-2: 新法第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/ja/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25
- suppl-4271-2/art-8/par-2: 新法第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/ja/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28
- suppl-4271-2/art-8/par-2: 新法第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/ja/local-tax-act/art-72-29 · https://japanlaw.org/l/325AC0000000226/art-72-29
- suppl-4271-2/art-8/par-2/item-1: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2/item-1: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-2/item-1: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-2/item-2: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2/item-2: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-2/item-2: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-2/item-3: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-2/item-3: 新法第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1/item-1
- suppl-4271-2/art-8/par-2/item-3: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-2/item-3: 第四項第三号 → 地方税法 附則第八条第四項第三号 (Supplementary Provisions, Article 8, paragraph (4), item (iii)), suppl-4271-2/art-8/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4/item-3
- suppl-4271-2/art-8/par-3: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4271-2/art-8/par-3: 前項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4271-2/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
- suppl-4271-2/art-8/par-4: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4271-2/art-8/par-4: 次項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-8/par-4/item-3: 新法第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-1
- suppl-4271-2/art-8/par-4/item-3: 新法第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/ja/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-4271-2/art-8/par-5: 新法第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1
- suppl-4271-2/art-8/par-5: 前項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4271-2/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-8/par-6: 第二項から前項まで → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-8/par-6: 新法第七十二条の二十四の十一第五項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- suppl-4271-2/art-8/par-6: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- suppl-4271-2/art-9/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-9/par-2: 附則第一条第九号の二 → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2
- suppl-4271-2/art-9/par-2: この項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2
- suppl-4271-2/art-9/par-3: 二十八年新法第七十二条の三十九の二第二項 → 地方税法 第七十二条の三十九の二第二項 (Article 72-39-2, paragraph (2)), art-72-39-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-2
- suppl-4271-2/art-9/par-3: 第四項 → 地方税法 第七十二条の三十九の二第四項 (Article 72-39-2, paragraph (4)), art-72-39-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4
- suppl-4271-2/art-9/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-9/par-3: 二十八年新法第七十二条の三十九の二第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- suppl-4271-2/art-9/par-4: 三十年一月新法第七十二条の五十七の二 → 地方税法 第七十二条の五十七の二 (Article 72-57-2), art-72-57-2 — https://japanlaw.org/ja/local-tax-act/art-72-57-2 · https://japanlaw.org/l/325AC0000000226/art-72-57-2
- suppl-4271-2/art-9/par-4: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- suppl-4271-2/art-9/par-4: 三十年一月新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1
- suppl-4271-2/art-9/par-5: 三十年一月新法第七十二条の五十七の三 → 地方税法 第七十二条の五十七の三 (Article 72-57-3), art-72-57-3 — https://japanlaw.org/ja/local-tax-act/art-72-57-3 · https://japanlaw.org/l/325AC0000000226/art-72-57-3
- suppl-4271-2/art-9/par-5: 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-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- suppl-4271-2/art-9/par-5: 三十年一月新法第七十二条の五十七の二第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1
- suppl-4271-2/art-9/par-6: 附則第一条第十五号 → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4271-2/art-1/par-1/item-15 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15
- suppl-4271-2/art-9/par-6: 地方税法附則第九条第十九項 → 地方税法 附則第九条第十七項 (Supplementary Provisions, Article 9, paragraph (17)), suppl-3251-226/art-9/par-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-17
- suppl-4271-2/art-10/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4271-2/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-4
- suppl-4271-2/art-10/par-1: 地方税法第七十二条の七十七第一号 → 地方税法 第七十二条の七十七第一項第一号 (Article 72-77, paragraph (1), item (i)), art-72-77/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-77/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-1
- suppl-4271-2/art-10/par-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4271-2/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10
- suppl-4271-2/art-10/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9
- suppl-4271-2/art-10/par-1: 所得税法等改正法第四条 → e-Gov law 427AC0000000009, 第四条 (Article 4), art-4 — not held in this collection
- suppl-4271-2/art-10/par-1: 第二条第一項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2
- suppl-4271-2/art-11/par-1: 次項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4271-2/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-2
- suppl-4271-2/art-11/par-2: 新法附則第十一条第七項 → 地方税法 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-3251-226/art-11/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-11/par-7
- suppl-4271-2/art-12/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4271-2/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12
- suppl-4271-2/art-12/par-2: 二十八年新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4271-2/art-12/par-2: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4271-2/art-12/par-2: 地方税法第七十四条の五 → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/ja/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-4271-2/art-12/par-3: 二十八年新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4271-2/art-12/par-3: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4271-2/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12
- suppl-4271-2/art-12/par-4: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-4/item-2: 前号 → 地方税法 附則第十二条第四項第一号 (Supplementary Provisions, Article 12, paragraph (4), item (i)), suppl-4271-2/art-12/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-1
- suppl-4271-2/art-12/par-4/item-2: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-5: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-5: 前項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-12/par-5: 附則第二十条第四項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-12/par-6: 第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-12/par-6: 同項第二号 → 地方税法 附則第十二条第四項第二号 (Supplementary Provisions, Article 12, paragraph (4), item (ii)), suppl-4271-2/art-12/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-2
- suppl-4271-2/art-12/par-7: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-7: 前項 → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4271-2/art-12/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-6
- suppl-4271-2/art-12/par-7: 同法第七十四条の四から第七十四条の六まで → 地方税法 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/ja/local-tax-act/art-74-4 · https://japanlaw.org/l/325AC0000000226/art-74-4
- suppl-4271-2/art-12/par-7: 同法第七十四条の四から第七十四条の六まで → 地方税法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/ja/local-tax-act/art-74-5 · https://japanlaw.org/l/325AC0000000226/art-74-5
- suppl-4271-2/art-12/par-7: 同法第七十四条の四から第七十四条の六まで → 地方税法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/ja/local-tax-act/art-74-6 · https://japanlaw.org/l/325AC0000000226/art-74-6
- suppl-4271-2/art-12/par-7: 第七十四条の十 → 地方税法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/ja/local-tax-act/art-74-10 · https://japanlaw.org/l/325AC0000000226/art-74-10
- suppl-4271-2/art-12/par-7: 第七十四条の十一 → 地方税法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/ja/local-tax-act/art-74-11 · https://japanlaw.org/l/325AC0000000226/art-74-11
- suppl-4271-2/art-12/par-7: 第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4271-2/art-12/par-7: 第七十四条の十二第一項 → 地方税法 第七十四条の十二第一項 (Article 74-12, paragraph (1)), art-74-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-1
- suppl-4271-2/art-12/par-7: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4271-2/art-12/par-7: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4271-2/art-12/par-7: 第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4271-2/art-12/par-7: 地方税法等の一部を改正する法律（平成二十七年法律第二号。以下この節において「平成二十七年改正法」という。）附則第十二条第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-12/par-7: 第七十四条の十二第二項 → 地方税法 第七十四条の十二第二項 (Article 74-12, paragraph (2)), art-74-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-12/par-2
- suppl-4271-2/art-12/par-7: 第七十四条の十二の二 → 地方税法 第七十四条の十二の二 (Article 74-12-2), art-74-12-2 — https://japanlaw.org/ja/local-tax-act/art-74-12-2 · https://japanlaw.org/l/325AC0000000226/art-74-12-2
- suppl-4271-2/art-12/par-7: 第七十四条の十五第四項 → 地方税法 第七十四条の十五第四項 (Article 74-15, paragraph (4)), art-74-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-74-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-15/par-4
- suppl-4271-2/art-12/par-7: 第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-4271-2/art-12/par-7: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4271-2/art-12/par-7: 第七十四条の二十一第一項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- suppl-4271-2/art-12/par-7: 第七十四条の二十一第二項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- suppl-4271-2/art-12/par-7: 第七十四条の二十二第一項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- suppl-4271-2/art-12/par-7: 第七十四条の二十二第一項第一号 → 地方税法 第七十四条の二十二第一項第一号 (Article 74-22, paragraph (1), item (i)), art-74-22/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-1
- suppl-4271-2/art-12/par-7: 第七十四条の二十二第一項第二号 → 地方税法 第七十四条の二十二第一項第二号 (Article 74-22, paragraph (1), item (ii)), art-74-22/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-2
- suppl-4271-2/art-12/par-7: 第七十四条の二十二第一項第三号 → 地方税法 第七十四条の二十二第一項第三号 (Article 74-22, paragraph (1), item (iii)), art-74-22/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-3
- suppl-4271-2/art-12/par-7: 第七十四条の二十二第三項 → 地方税法 第七十四条の二十二第三項 (Article 74-22, paragraph (3)), art-74-22/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- suppl-4271-2/art-12/par-7: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- suppl-4271-2/art-12/par-8: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-8: 二十八年新法第七十四条の十四 → 地方税法 第七十四条の十四 (Article 74-14), art-74-14 — https://japanlaw.org/ja/local-tax-act/art-74-14 · https://japanlaw.org/l/325AC0000000226/art-74-14
- suppl-4271-2/art-12/par-8: 二十八年新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- suppl-4271-2/art-12/par-8: 二十八年新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第二項 (Article 74-10, paragraph (2)), art-74-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-2
- suppl-4271-2/art-12/par-8: 二十八年新法第七十四条の十第一項から第三項まで → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- suppl-4271-2/art-12/par-8: 第五項 → 地方税法 第七十四条の十第五項 (Article 74-10, paragraph (5)), art-74-10/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-5
- suppl-4271-2/art-12/par-9: 二十八年新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4271-2/art-12/par-9: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4271-2/art-12/par-9: 二十八年新法第七十四条の六第一項第一号 → 地方税法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-1
- suppl-4271-2/art-12/par-9: 第二号 → 地方税法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-6/par-1/item-2
- suppl-4271-2/art-12/par-9: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4271-2/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12
- suppl-4271-2/art-12/par-10: 第四項から第八項まで → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-12/par-10: 第四項から第八項まで → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4271-2/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-5
- suppl-4271-2/art-12/par-10: 第四項から第八項まで → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4271-2/art-12/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-6
- suppl-4271-2/art-12/par-10: 第四項から第八項まで → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4271-2/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- suppl-4271-2/art-12/par-10: 第四項から第八項まで → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4271-2/art-12/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-8
- suppl-4271-2/art-12/par-10: 前項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-4271-2/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-9
- suppl-4271-2/art-12/par-10: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-10: 第四項第二号 → 地方税法 附則第十二条第四項第二号 (Supplementary Provisions, Article 12, paragraph (4), item (ii)), suppl-4271-2/art-12/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-2
- suppl-4271-2/art-12/par-10: 附則第二十条第四項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-12/par-10: 附則第二十条第十項 → 地方税法 附則第二十条第十項 (Supplementary Provisions, Article 20, paragraph (10)), suppl-4271-2/art-20/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-10
- suppl-4271-2/art-12/par-11: 二十八年新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4271-2/art-12/par-11: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4271-2/art-12/par-12: 第四項から第八項まで → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-12/par-12: 第四項から第八項まで → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4271-2/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-5
- suppl-4271-2/art-12/par-12: 第四項から第八項まで → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4271-2/art-12/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-6
- suppl-4271-2/art-12/par-12: 第四項から第八項まで → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4271-2/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- suppl-4271-2/art-12/par-12: 第四項から第八項まで → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4271-2/art-12/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-8
- suppl-4271-2/art-12/par-12: 前項 → 地方税法 附則第十二条第十一項 (Supplementary Provisions, Article 12, paragraph (11)), suppl-4271-2/art-12/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-11
- suppl-4271-2/art-12/par-12: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-12: 第四項第二号 → 地方税法 附則第十二条第四項第二号 (Supplementary Provisions, Article 12, paragraph (4), item (ii)), suppl-4271-2/art-12/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-2
- suppl-4271-2/art-12/par-12: 附則第二十条第四項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-12/par-12: 附則第二十条第十二項 → 地方税法 附則第二十条第十二項 (Supplementary Provisions, Article 20, paragraph (12)), suppl-4271-2/art-20/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-12
- suppl-4271-2/art-12/par-13: 二十八年新法第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-1
- suppl-4271-2/art-12/par-13: 同条第二項 → 地方税法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-2/par-2
- suppl-4271-2/art-12/par-14: 第四項から第八項まで → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-12/par-14: 第四項から第八項まで → 地方税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-4271-2/art-12/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-5
- suppl-4271-2/art-12/par-14: 第四項から第八項まで → 地方税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4271-2/art-12/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-6
- suppl-4271-2/art-12/par-14: 第四項から第八項まで → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4271-2/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- suppl-4271-2/art-12/par-14: 第四項から第八項まで → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4271-2/art-12/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-8
- suppl-4271-2/art-12/par-14: 前項 → 地方税法 附則第十二条第十三項 (Supplementary Provisions, Article 12, paragraph (13)), suppl-4271-2/art-12/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-13
- suppl-4271-2/art-12/par-14: 前項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4271-2/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- suppl-4271-2/art-12/par-14: 第四項第二号 → 地方税法 附則第十二条第四項第二号 (Supplementary Provisions, Article 12, paragraph (4), item (ii)), suppl-4271-2/art-12/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-2
- suppl-4271-2/art-12/par-14: 附則第二十条第四項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-12/par-14: 附則第二十条第十四項 → 地方税法 附則第二十条第十四項 (Supplementary Provisions, Article 20, paragraph (14)), suppl-4271-2/art-20/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-14
- suppl-4271-2/art-14/par-1: 新法附則第十二条の二の七第一項 → 地方税法 附則第十二条の二の七第一項 (Supplementary Provisions, Article 12-2-7, paragraph (1)), suppl-3251-226/art-12-2-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1
- suppl-4271-2/art-14/par-2: 新法附則第十二条の二の七第五項 → 地方税法 附則第十二条の二の七第五項 (Supplementary Provisions, Article 12-2-7, paragraph (5)), suppl-3251-226/art-12-2-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-5
- suppl-4271-2/art-14/par-2: 第六項 → 地方税法 附則第十二条の二の七第六項 (Supplementary Provisions, Article 12-2-7, paragraph (6)), suppl-3251-226/art-12-2-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-6
- suppl-4271-2/art-15/par-2: 新法第三百十三条第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/art-313/par-2 · https://japanlaw.org/l/325AC0000000226/art-313/par-2
- suppl-4271-2/art-15/par-3: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-3251-226/art-7/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-11
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-3251-226/art-7/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-12
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-3251-226/art-7/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-13
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第十四項 (Supplementary Provisions, Article 7, paragraph (14)), suppl-3251-226/art-7/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-14
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-8
- suppl-4271-2/art-15/par-4: 新法附則第七条第八項から第十四項まで → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-9
- suppl-4271-2/art-15/par-4: 新法第三百十四条の七第一項第一号 → 地方税法 第三百十四条の七第一項第一号 (Article 314-7, paragraph (1), item (i)), art-314-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-1
- suppl-4271-2/art-15/par-5: 新法附則第七条の二第四項から第六項まで → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4
- suppl-4271-2/art-15/par-5: 新法附則第七条の二第四項から第六項まで → 地方税法 附則第七条の二第五項 (Supplementary Provisions, Article 7-2, paragraph (5)), suppl-3251-226/art-7-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-5
- suppl-4271-2/art-15/par-5: 新法附則第七条の二第四項から第六項まで → 地方税法 附則第七条の二第六項 (Supplementary Provisions, Article 7-2, paragraph (6)), suppl-3251-226/art-7-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-6
- suppl-4271-2/art-15/par-5: 第七条の三第二項 → 地方税法 附則第七条の三第二項 (Supplementary Provisions, Article 7-3, paragraph (2)), suppl-3251-226/art-7-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-2
- suppl-4271-2/art-15/par-7: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-4271-2/art-15/par-7: 所得税法等改正法第八条 → e-Gov law 427AC0000000009, 第八条 (Article 8), art-8 — not held in this collection
- suppl-4271-2/art-15/par-7: この項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4271-2/art-15/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
- suppl-4271-2/art-15/par-7: 附則第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4271-2/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- suppl-4271-2/art-15/par-7: 第四項 → 地方税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-4271-2/art-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- suppl-4271-2/art-15/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-4271-2/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- suppl-4271-2/art-15/par-7: 第六項 → 地方税法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4271-2/art-8/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
- suppl-4271-2/art-15/par-7: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- suppl-4271-2/art-15/par-8: 附則第一条第十三号 → 地方税法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-2/art-1/par-1/item-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- suppl-4271-2/art-15/par-9: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1
- suppl-4271-2/art-15/par-9: 新法第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-2
- suppl-4271-2/art-15/par-9: 同条第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-4271-2/art-15/par-9: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1
- suppl-4271-2/art-15/par-9: 地方税法等の一部を改正する法律（平成二十七年法律第二号）第一条 → e-Gov law 427AC0000000002, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4271-2/art-15/par-9: 同条第六項 → 地方税法 第三百十二条第六項 (Article 312, paragraph (6)), art-312/par-6 — https://japanlaw.org/ja/local-tax-act/art-312/par-6 · https://japanlaw.org/l/325AC0000000226/art-312/par-6
- suppl-4271-2/art-15/par-9: 第七項 → 地方税法 第三百十二条第七項 (Article 312, paragraph (7)), art-312/par-7 — https://japanlaw.org/ja/local-tax-act/art-312/par-7 · https://japanlaw.org/l/325AC0000000226/art-312/par-7
- suppl-4271-2/art-15/par-10: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-4271-2/art-15/par-10: 同条第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
- suppl-4271-2/art-15/par-10/item-1: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-4271-2/art-15/par-10/item-1: この項 → 地方税法 附則第十五条第十項 (Supplementary Provisions, Article 15, paragraph (10)), suppl-4271-2/art-15/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10
- suppl-4271-2/art-15/par-10/item-1: 次号 → 地方税法 附則第十五条第十項第二号 (Supplementary Provisions, Article 15, paragraph (10), item (ii)), suppl-4271-2/art-15/par-10/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-10/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-2
- suppl-4271-2/art-15/par-10/item-2: 所得税法等の一部を改正する法律（平成二十七年法律第九号）第二条 → e-Gov law 427AC0000000009, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4271-2/art-16/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-4271-2/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7
- suppl-4271-2/art-16/par-2: 三十年一月新法第三百二十一条の七の十二 → 地方税法 第三百二十一条の七の十三 (Article 321-7-13), art-321-7-13 — https://japanlaw.org/ja/local-tax-act/art-321-7-13 · https://japanlaw.org/l/325AC0000000226/art-321-7-13
- suppl-4271-2/art-16/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-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- suppl-4271-2/art-16/par-2: 三十年一月新法第三百二十一条の七の十二第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1
- suppl-4271-2/art-16/par-3: 三十年一月新法第三百二十一条の七の十三 → 地方税法 第三百二十一条の七の十四 (Article 321-7-14), art-321-7-14 — https://japanlaw.org/ja/local-tax-act/art-321-7-14 · https://japanlaw.org/l/325AC0000000226/art-321-7-14
- suppl-4271-2/art-16/par-3: 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-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- suppl-4271-2/art-16/par-3: 三十年一月新法第三百二十一条の七の十二第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1
- suppl-4271-2/art-16/par-4: 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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-16/par-5: 三十年四月新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-4271-2/art-16/par-5: 第七項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-7
- suppl-4271-2/art-16/par-5: 第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-9
- suppl-4271-2/art-16/par-5: 第十項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-10
- suppl-4271-2/art-16/par-5: 第十二項 → 地方税法 第三百二十一条の八第十二項 (Article 321-8, paragraph (12)), art-321-8/par-12 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-12 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-12
- suppl-4271-2/art-16/par-5: 第十三項 → 地方税法 第三百二十一条の八第二十四項 (Article 321-8, paragraph (24)), art-321-8/par-24 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-24 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-24
- suppl-4271-2/art-16/par-5: 第十五項 → 地方税法 第三百二十一条の八第十五項 (Article 321-8, paragraph (15)), art-321-8/par-15 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-15 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-15
- suppl-4271-2/art-16/par-5: 第十六項 → 地方税法 第三百二十一条の八第十六項 (Article 321-8, paragraph (16)), art-321-8/par-16 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-16 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-16
- suppl-4271-2/art-16/par-5: 附則第一条第九号の二 → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2
- suppl-4271-2/art-16/par-6: 二十八年新法第三百二十一条の十一の二第二項 → 地方税法 第三百二十一条の十一の二第二項 (Article 321-11-2, paragraph (2)), art-321-11-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-2
- suppl-4271-2/art-16/par-6: 第四項 → 地方税法 第三百二十一条の十一の二第四項 (Article 321-11-2, paragraph (4)), art-321-11-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4
- suppl-4271-2/art-16/par-6: 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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-16/par-6: 二十八年新法第三百二十一条の十一の二第一項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- suppl-4271-2/art-17/par-2: 地方税法第三百四十九条の三第三十二項 → 地方税法 第三百四十九条の三第三十一項 (Article 349-3, paragraph (31)), art-349-3/par-31 — https://japanlaw.org/ja/local-tax-act/art-349-3/par-31 · https://japanlaw.org/l/325AC0000000226/art-349-3/par-31
- suppl-4271-2/art-17/par-3: 新法第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-349-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-2/par-1
- suppl-4271-2/art-17/par-9: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-2/art-1/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-11
- suppl-4271-2/art-18/par-1: 新法附則第十八条の三 → 地方税法 附則第十八条の三 (Supplementary Provisions, Article 18-3), suppl-3251-226/art-18-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3
- suppl-4271-2/art-18/par-1: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4271-2/art-18/par-1: 第二十五条の三 → 地方税法 附則第二十五条の三 (Supplementary Provisions, Article 25-3), suppl-3251-226/art-25-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-25-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-25-3
- suppl-4271-2/art-18/par-1: 新法附則第二十七条の四の二第二項 → 地方税法 附則第二十七条の四の二第二項 (Supplementary Provisions, Article 27-4-2, paragraph (2)), suppl-3251-226/art-27-4-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-27-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-27-4-2/par-2
- suppl-4271-2/art-18/par-2: 前項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4271-2/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1
- suppl-4271-2/art-18/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-4271-2/art-18/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4271-2/art-18/par-2: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4271-2/art-18/par-2: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4271-2/art-18/par-2: 次項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4271-2/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3
- suppl-4271-2/art-18/par-2: この項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4271-2/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-2
- suppl-4271-2/art-18/par-2: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4271-2/art-18/par-2: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4271-2/art-18/par-2: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4271-2/art-18/par-3: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4271-2/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1
- suppl-4271-2/art-18/par-3: 新法附則第十八条第六項第二号 → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4271-2/art-18/par-3: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4271-2/art-18/par-3: この項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4271-2/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3
- suppl-4271-2/art-18/par-3: 新法附則第十八条第六項第三号 → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4271-2/art-18/par-3: 同条第六項第四号 → 地方税法 附則第十八条第六項第四号 (Supplementary Provisions, Article 18, paragraph (6), item (iv)), suppl-3251-226/art-18/par-6/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-4
- suppl-4271-2/art-18/par-3: 新法附則第十七条第七号 → 地方税法 附則第十七条第一項第七号 (Supplementary Provisions, Article 17, paragraph (1), item (vii)), suppl-3251-226/art-17/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17/par-1/item-7
- suppl-4271-2/art-18/par-3: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4271-2/art-18/par-3: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4271-2/art-18/par-3: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4271-2/art-18/par-4: 第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4271-2/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-1
- suppl-4271-2/art-18/par-4: 新法附則第十八条の三第一項 → 地方税法 附則第十八条の三第一項 (Supplementary Provisions, Article 18-3, paragraph (1)), suppl-3251-226/art-18-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18-3/par-1
- suppl-4271-2/art-18/par-4: この項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-4271-2/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-4
- suppl-4271-2/art-18/par-4: 新法附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3251-226/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17
- suppl-4271-2/art-18/par-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3251-226/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18
- suppl-4271-2/art-18/par-4: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4271-2/art-18/par-4: 前二項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4271-2/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-2
- suppl-4271-2/art-18/par-4: 前二項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4271-2/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3
- suppl-4271-2/art-18/par-5: 前三項 → 地方税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4271-2/art-18/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-2
- suppl-4271-2/art-18/par-5: 前三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4271-2/art-18/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-3
- suppl-4271-2/art-18/par-5: 前三項 → 地方税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-4271-2/art-18/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18/par-4
- suppl-4271-2/art-18/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第一号 (Supplementary Provisions, Article 18, paragraph (6), item (i)), suppl-3251-226/art-18/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-1
- suppl-4271-2/art-18/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第二号 (Supplementary Provisions, Article 18, paragraph (6), item (ii)), suppl-3251-226/art-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-2
- suppl-4271-2/art-18/par-5: 新法附則第十八条第六項第一号から第三号まで → 地方税法 附則第十八条第六項第三号 (Supplementary Provisions, Article 18, paragraph (6), item (iii)), suppl-3251-226/art-18/par-6/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-18/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-18/par-6/item-3
- suppl-4271-2/art-18/par-5: 新法附則第二十一条の二第二項 → 地方税法 附則第二十一条の二第二項 (Supplementary Provisions, Article 21-2, paragraph (2)), suppl-3251-226/art-21-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-21-2/par-2
- suppl-4271-2/art-19/par-1: 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-4271-2/art-20/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-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6
- suppl-4271-2/art-20/par-1: この条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4271-2/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
- suppl-4271-2/art-20/par-2: 二十八年新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4271-2/art-20/par-2: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4271-2/art-20/par-2: 地方税法第四百六十八条 → 地方税法 第四百六十八条 (Article 468), art-468 — https://japanlaw.org/ja/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
- suppl-4271-2/art-20/par-3: 二十八年新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4271-2/art-20/par-3: この条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4271-2/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
- suppl-4271-2/art-20/par-4: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-4/item-2: 前号 → 地方税法 附則第二十条第四項第一号 (Supplementary Provisions, Article 20, paragraph (4), item (i)), suppl-4271-2/art-20/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-1
- suppl-4271-2/art-20/par-4/item-2: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-5: 第三項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-5: 前項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-20/par-5: 附則第十二条第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-20/par-6: 第四項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-20/par-6: 同項第二号 → 地方税法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4271-2/art-20/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-2
- suppl-4271-2/art-20/par-7: 第三項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-7: 前項 → 地方税法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4271-2/art-20/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-6
- suppl-4271-2/art-20/par-7: 同法第四百六十七条から第四百六十九条まで → 地方税法 第四百六十七条 (Article 467), art-467 — https://japanlaw.org/ja/local-tax-act/art-467 · https://japanlaw.org/l/325AC0000000226/art-467
- suppl-4271-2/art-20/par-7: 同法第四百六十七条から第四百六十九条まで → 地方税法 第四百六十八条 (Article 468), art-468 — https://japanlaw.org/ja/local-tax-act/art-468 · https://japanlaw.org/l/325AC0000000226/art-468
- suppl-4271-2/art-20/par-7: 同法第四百六十七条から第四百六十九条まで → 地方税法 第四百六十九条 (Article 469), art-469 — https://japanlaw.org/ja/local-tax-act/art-469 · https://japanlaw.org/l/325AC0000000226/art-469
- suppl-4271-2/art-20/par-7: 第四百七十三条 → 地方税法 第四百七十三条 (Article 473), art-473 — https://japanlaw.org/ja/local-tax-act/art-473 · https://japanlaw.org/l/325AC0000000226/art-473
- suppl-4271-2/art-20/par-7: 第四百七十四条 → 地方税法 第四百七十四条 (Article 474), art-474 — https://japanlaw.org/ja/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474
- suppl-4271-2/art-20/par-7: 第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4271-2/art-20/par-7: 第四百七十五条第一項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- suppl-4271-2/art-20/par-7: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4271-2/art-20/par-7: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4271-2/art-20/par-7: 地方税法等の一部を改正する法律（平成二十七年法律第二号。以下この節において「平成二十七年改正法」という。）附則第二十条第四項 → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-20/par-7: 第四百七十五条第二項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- suppl-4271-2/art-20/par-7: 第四百七十五条の二 → 地方税法 第四百七十五条の二 (Article 475-2), art-475-2 — https://japanlaw.org/ja/local-tax-act/art-475-2 · https://japanlaw.org/l/325AC0000000226/art-475-2
- suppl-4271-2/art-20/par-7: 第四百七十八条第四項 → 地方税法 第四百七十八条第四項 (Article 478, paragraph (4)), art-478/par-4 — https://japanlaw.org/ja/local-tax-act/art-478/par-4 · https://japanlaw.org/l/325AC0000000226/art-478/par-4
- suppl-4271-2/art-20/par-7: 第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-4271-2/art-20/par-7: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4271-2/art-20/par-7: 第四百八十一条第一項 → 地方税法 第四百八十一条第一項 (Article 481, paragraph (1)), art-481/par-1 — https://japanlaw.org/ja/local-tax-act/art-481/par-1 · https://japanlaw.org/l/325AC0000000226/art-481/par-1
- suppl-4271-2/art-20/par-7: 第四百八十一条第二項 → 地方税法 第四百八十一条第二項 (Article 481, paragraph (2)), art-481/par-2 — https://japanlaw.org/ja/local-tax-act/art-481/par-2 · https://japanlaw.org/l/325AC0000000226/art-481/par-2
- suppl-4271-2/art-20/par-7: 第四百八十二条第一項 → 地方税法 第四百八十二条第一項 (Article 482, paragraph (1)), art-482/par-1 — https://japanlaw.org/ja/local-tax-act/art-482/par-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1
- suppl-4271-2/art-20/par-7: 第四百八十二条第一項第一号 → 地方税法 第四百八十二条第一項第一号 (Article 482, paragraph (1), item (i)), art-482/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-482/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-1
- suppl-4271-2/art-20/par-7: 第四百八十二条第一項第二号 → 地方税法 第四百八十二条第一項第二号 (Article 482, paragraph (1), item (ii)), art-482/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-482/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-2
- suppl-4271-2/art-20/par-7: 第四百八十二条第一項第三号 → 地方税法 第四百八十二条第一項第三号 (Article 482, paragraph (1), item (iii)), art-482/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-482/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-1/item-3
- suppl-4271-2/art-20/par-7: 第四百八十二条第三項 → 地方税法 第四百八十二条第三項 (Article 482, paragraph (3)), art-482/par-3 — https://japanlaw.org/ja/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- suppl-4271-2/art-20/par-7: 第四百七十六条第一項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1
- suppl-4271-2/art-20/par-8: 第三項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-8: 二十八年新法第四百七十七条 → 地方税法 第四百七十七条 (Article 477), art-477 — https://japanlaw.org/ja/local-tax-act/art-477 · https://japanlaw.org/l/325AC0000000226/art-477
- suppl-4271-2/art-20/par-8: 二十八年新法第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- suppl-4271-2/art-20/par-8: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- suppl-4271-2/art-20/par-8: 第四項 → 地方税法 第四百七十三条第四項 (Article 473, paragraph (4)), art-473/par-4 — https://japanlaw.org/ja/local-tax-act/art-473/par-4 · https://japanlaw.org/l/325AC0000000226/art-473/par-4
- suppl-4271-2/art-20/par-9: 二十八年新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4271-2/art-20/par-9: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4271-2/art-20/par-9: 二十八年新法第四百六十九条第一項第一号 → 地方税法 第四百六十九条第一項第一号 (Article 469, paragraph (1), item (i)), art-469/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-1
- suppl-4271-2/art-20/par-9: 第二号 → 地方税法 第四百六十九条第一項第二号 (Article 469, paragraph (1), item (ii)), art-469/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-469/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-469/par-1/item-2
- suppl-4271-2/art-20/par-9: この条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4271-2/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
- suppl-4271-2/art-20/par-10: 第四項から第八項まで → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-20/par-10: 第四項から第八項まで → 地方税法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-4271-2/art-20/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-5
- suppl-4271-2/art-20/par-10: 第四項から第八項まで → 地方税法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4271-2/art-20/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-6
- suppl-4271-2/art-20/par-10: 第四項から第八項まで → 地方税法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4271-2/art-20/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7
- suppl-4271-2/art-20/par-10: 第四項から第八項まで → 地方税法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4271-2/art-20/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-8
- suppl-4271-2/art-20/par-10: 前項 → 地方税法 附則第二十条第九項 (Supplementary Provisions, Article 20, paragraph (9)), suppl-4271-2/art-20/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-9
- suppl-4271-2/art-20/par-10: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-10: 第四項第二号 → 地方税法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4271-2/art-20/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-2
- suppl-4271-2/art-20/par-10: 附則第十二条第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-20/par-10: 附則第十二条第十項 → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-4271-2/art-12/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-10
- suppl-4271-2/art-20/par-11: 二十八年新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4271-2/art-20/par-11: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4271-2/art-20/par-12: 第四項から第八項まで → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-20/par-12: 第四項から第八項まで → 地方税法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-4271-2/art-20/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-5
- suppl-4271-2/art-20/par-12: 第四項から第八項まで → 地方税法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4271-2/art-20/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-6
- suppl-4271-2/art-20/par-12: 第四項から第八項まで → 地方税法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4271-2/art-20/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7
- suppl-4271-2/art-20/par-12: 第四項から第八項まで → 地方税法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4271-2/art-20/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-8
- suppl-4271-2/art-20/par-12: 前項 → 地方税法 附則第二十条第十一項 (Supplementary Provisions, Article 20, paragraph (11)), suppl-4271-2/art-20/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-11
- suppl-4271-2/art-20/par-12: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-12: 第四項第二号 → 地方税法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4271-2/art-20/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-2
- suppl-4271-2/art-20/par-12: 附則第十二条第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-20/par-12: 附則第十二条第十二項 → 地方税法 附則第十二条第十二項 (Supplementary Provisions, Article 12, paragraph (12)), suppl-4271-2/art-12/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-12
- suppl-4271-2/art-20/par-13: 二十八年新法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4271-2/art-20/par-13: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/ja/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4271-2/art-20/par-14: 第四項から第八項まで → 地方税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4271-2/art-20/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4
- suppl-4271-2/art-20/par-14: 第四項から第八項まで → 地方税法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-4271-2/art-20/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-5
- suppl-4271-2/art-20/par-14: 第四項から第八項まで → 地方税法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4271-2/art-20/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-6
- suppl-4271-2/art-20/par-14: 第四項から第八項まで → 地方税法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4271-2/art-20/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7
- suppl-4271-2/art-20/par-14: 第四項から第八項まで → 地方税法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4271-2/art-20/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-8
- suppl-4271-2/art-20/par-14: 前項 → 地方税法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4271-2/art-20/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-13
- suppl-4271-2/art-20/par-14: 前項 → 地方税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4271-2/art-20/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-3
- suppl-4271-2/art-20/par-14: 第四項第二号 → 地方税法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4271-2/art-20/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-4/item-2
- suppl-4271-2/art-20/par-14: 附則第十二条第四項 → 地方税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4271-2/art-12/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- suppl-4271-2/art-20/par-14: 附則第十二条第十四項 → 地方税法 附則第十二条第十四項 (Supplementary Provisions, Article 12, paragraph (14)), suppl-4271-2/art-12/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-14
- suppl-4271-2/art-20/par-15: 二十八年新法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1
- suppl-4271-2/art-21/par-1: 新法附則第三十二条第一項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-3251-226/art-32/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-1
- suppl-4271-2/art-21/par-2: 新法附則第三十二条第二項 → 地方税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-3251-226/art-32/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-2
- suppl-4271-2/art-21/par-2: 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-4271-2/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2
- suppl-4271-2/art-21/par-3: 新法附則第三十二条の二 → 地方税法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-3251-226/art-32-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2
- suppl-4271-2/art-21/par-4: 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-4271-2/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2
- suppl-4271-2/art-21/par-4: 新法附則第三十二条 → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-3251-226/art-32 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32
- suppl-4271-2/art-21/par-4: 第三十二条の二 → 地方税法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-3251-226/art-32-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2
- suppl-4271-2/art-21/par-4: 新法附則第三十二条の二第一項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-1
- suppl-4271-2/art-22/par-1: 新法第七百一条の三十四第三項第十号の九 → 地方税法 第七百一条の三十四第三項第十号の九 (Article 701-34, paragraph (3), item (x-9)), art-701-34/par-3/item-10-9 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-3/item-10-9 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-3/item-10-9
- suppl-4271-2/art-23/par-1: 次項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4271-2/art-23/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23/par-2
- suppl-4271-2/art-26/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4271-2/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1
- suppl-4271-2/art-26/par-1: この条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4271-2/art-26 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-26
- suppl-4271-2/art-27/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-4271-2/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10
- suppl-4271-2/art-27/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-4271-2/art-11 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11
- suppl-4271-2/art-27/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-4271-2/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12
- suppl-4271-2/art-27/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-4271-2/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-13
- suppl-4271-2/art-27/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-4271-2/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-14
- suppl-4271-2/art-27/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-4271-2/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15
- suppl-4271-2/art-27/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-4271-2/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16
- suppl-4271-2/art-27/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-4271-2/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17
- suppl-4271-2/art-27/par-1: 附則第二条から前条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4271-2/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-18
- suppl-4271-2/art-27/par-1: 附則第二条から前条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4271-2/art-19 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-19
- suppl-4271-2/art-27/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-4271-2/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2
- suppl-4271-2/art-27/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-4271-2/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
- suppl-4271-2/art-27/par-1: 附則第二条から前条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4271-2/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21
- suppl-4271-2/art-27/par-1: 附則第二条から前条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4271-2/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-22
- suppl-4271-2/art-27/par-1: 附則第二条から前条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4271-2/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-23
- suppl-4271-2/art-27/par-1: 附則第二条から前条まで → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4271-2/art-26 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-26
- suppl-4271-2/art-27/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-4271-2/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3
- suppl-4271-2/art-27/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-4271-2/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4
- suppl-4271-2/art-27/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-4271-2/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5
- suppl-4271-2/art-27/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-4271-2/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6
- suppl-4271-2/art-27/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-4271-2/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7
- suppl-4271-2/art-27/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-4271-2/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8
- suppl-4271-2/art-27/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-4271-2/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9
## Cited by
85 provisions cite this one. No official source publishes this direction.
- 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-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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-4271-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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-4271-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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-4271-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7
- 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-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9
- 地方税法 附則第一条第一項第九号の二（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2
- 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-4271-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-10
- 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-11
- 地方税法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13
- 地方税法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15
- 地方税法 附則第二条第一項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-1
- 地方税法 附則第二条第二項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-2
- 地方税法 附則第二条第三項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-3
- 地方税法 附則第三条第一項（還付加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3/par-1
- 地方税法 附則第五条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/par-1
- 地方税法 附則第六条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-4
- 地方税法 附則第六条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8
- 地方税法 附則第六条第九項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-9
- 地方税法 附則第六条第十一項第一号（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-11/item-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-1
- 地方税法 附則第七条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-2
- 地方税法 附則第七条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-3
- 地方税法 附則第七条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4
- 地方税法 附則第七条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-5
- 地方税法 附則第八条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2
- 地方税法 附則第八条第二項第一号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-1
- 地方税法 附則第八条第二項第二号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-2
- 地方税法 附則第八条第二項第三号（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-2/item-3
- 地方税法 附則第八条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-3
- 地方税法 附則第八条第四項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-4
- 地方税法 附則第八条第五項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-5
- 地方税法 附則第八条第六項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
- 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-1
- 地方税法 附則第九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2
- 地方税法 附則第九条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-3
- 地方税法 附則第九条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4
- 地方税法 附則第九条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5
- 地方税法 附則第九条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6
- 地方税法 附則第十条第一項（地方消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10/par-1
- 地方税法 附則第十一条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-11/par-1
- 地方税法 附則第十二条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-1
- 地方税法 附則第十二条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-3
- 地方税法 附則第十二条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4
- 地方税法 附則第十二条第四項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-4/item-2
- 地方税法 附則第十二条第五項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-5
- 地方税法 附則第十二条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-6
- 地方税法 附則第十二条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- 地方税法 附則第十二条第八項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-8
- 地方税法 附則第十二条第九項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-9
- 地方税法 附則第十二条第十項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-10
- 地方税法 附則第十二条第十二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-12
- 地方税法 附則第十二条第十四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-14
- 地方税法 附則第十五条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7
- 地方税法 附則第十五条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-8
- 地方税法 附則第十五条第十項第一号（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-15/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-10/item-1
- 地方税法 附則第十六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-1
- 地方税法 附則第十六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-2
- 地方税法 附則第十六条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-3
- …and 25 more at https://japanlaw.org/ja/local-tax-act/suppl-4271-2
---
## 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 — 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-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-267, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-270, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-279, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-283, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-288, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-289, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-290, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-291, 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-20261027T214204-291, 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