# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十条 (Supplementary Provisions, Article 20)（市町村たばこ税に関する経過措置） — address `suppl-4271-2/art-20`
- 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/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第二十条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
caption: machine translation, not official
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.
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.
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
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
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
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
---
## Cites
- 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
## Cited by
19 provisions cite this one. No official source publishes this direction.
- 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 附則第二十条第一項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第三項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第四項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第四項第二号（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第五項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第六項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第七項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第八項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第九項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第十項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第十二項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十条第十四項（市町村たばこ税に関する経過措置） — 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
- 地方税法 附則第二十七条第一項（政令への委任） — 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
- 地方税法 附則第二十三条第二項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, 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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27