# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十条 (Supplementary Provisions, Article 10)（道府県たばこ税に関する経過措置） — address `suppl-4301-3/art-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第十条（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-4301-3/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
**第一項** 別段の定めがあるものを除き、附則第一条第二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道府県たばこ税については、なお従前の例による。
suppl-4301-3/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-1
Except as otherwise provided, with regard to prefectural tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
**第二項** 平成三十年十月一日前に地方税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（同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。以下この条から附則第十三条までにおいて「売渡し等」という。）が行われた旧法第七十四条第一号に規定する製造たばこ（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。附則第二十三条第二項において「平成二十七年改正法」という。）附則第十二条第一項に規定する紙巻たばこ三級品を除く。以下この条において「製造たばこ」という。）を同日に販売のため所持する地方税法第七十四条の二第一項に規定する卸売販売業者等（以下この条から附則第十三条までにおいて「卸売販売業者等」という。）又は新法第七十四条第一項第四号に規定する小売販売業者（以下この条から附則第十三条までにおいて「小売販売業者」という。）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五十一条第一項の規定により製造たばこの製造者として当該製造たばこ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製造たばこ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製造たばこの貯蔵場所、これらの者が小売販売業者である場合には当該製造たばこ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製造たばこの本数とし、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-4301-3/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
If there is a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the Local Tax Act (hereinafter in this Article through Article 13 of the Supplementary Provisions referred to as a "wholesale seller, etc.") or a tobacco retailer prescribed in Article 74, paragraph (1), item (iv) of the New Act (hereinafter in this Article through Article 13 of the Supplementary Provisions referred to as a "tobacco retailer") that, on October 1, 2018, holds for sale manufactured tobacco prescribed in Article 74, item (i) of the Former Act (excluding third-class cigarettes prescribed in Article 12, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015; referred to as the "2015 Local Tax Act, etc. Amendment Act" in Article 23, paragraph (2) of the Supplementary Provisions); hereinafter in this Article referred to as "manufactured tobacco") for which a sale prescribed in Article 74-2, paragraph (1) of the Local Tax Act or a sale or consumption, etc. prescribed in paragraph (2) of that Article (excluding sales prescribed in Article 74-6, paragraph (1), items (i) and (ii) of that Act; hereinafter in this Article through Article 13 of the Supplementary Provisions referred to as "sale, etc.") took place before that date, and where, pursuant to Article 51, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, such a person is deemed to have removed that manufactured tobacco on that date from its manufacturing site of manufactured tobacco as the manufacturer of manufactured tobacco and is to be subject to tobacco tax pursuant to that paragraph, prefectural tobacco tax is imposed, deeming that such a person, as a wholesale seller, etc., sold that manufactured tobacco to a tobacco retailer on that date, in the prefecture in which the storage place of that manufactured tobacco is located where the person is a wholesale seller, etc., or in which the business office of the tobacco retailer that directly manages that manufactured tobacco is located where the person is a tobacco retailer. In this case, the tax base of the prefectural tobacco tax is the number of pieces of manufactured tobacco deemed to have been sold, and the tax rate of the prefectural tobacco tax is 70 yen per 1,000 pieces.
machine translation, not official
**第三項** 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り、次に掲げる事項を記載した申告書を平成三十年十月三十一日までに、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-4301-3/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
A person prescribed in the preceding paragraph must submit a return stating the following matters, for each storage place prescribed in that paragraph or each tobacco retailer's business office, in the form specified by Order of the Ministry of Internal Affairs and Communications, by October 31, 2018, to the prefectural governor of the prefecture in which that storage place or that tobacco retailer's business office is located:
machine translation, not official
**一** 所持する製造たばこの区分（新法第七十四条第二項に規定する製造たばこの区分をいう。以下この条から附則第十三条までにおいて同じ。）及び区分ごとの数量並びに当該数量のうち売渡し等が行われたものにより算出した道府県たばこ税の課税標準となる製造たばこの本数
suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-1
the category of manufactured tobacco held (meaning the category of manufactured tobacco prescribed in Article 74, paragraph (2) of the New Act; the same applies hereinafter in this Article through Article 13 of the Supplementary Provisions), the quantity for each category, and the number of pieces of manufactured tobacco that is the tax base of prefectural tobacco tax calculated from the portion of that quantity for which sale, etc. has taken place;
machine translation, not official
**二** 前号の課税標準となる製造たばこ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-4301-3/art-10/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-2
the amount of prefectural tobacco tax under the preceding paragraph calculated from the number of pieces of manufactured tobacco constituting the tax base referred to in the preceding item;
machine translation, not official
**三** その他参考となるべき事項
suppl-4301-3/art-10/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-3
other particulars for reference.
machine translation, not official
**第四項** 第二項に規定する者が、前項の規定による申告書を、附則第二十三条第三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五十一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-4301-3/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-4
Where a person prescribed in paragraph (2) submits the return under the preceding paragraph, together with the return relating to municipal tobacco tax prescribed in Article 23, paragraph (3) of the Supplementary Provisions or the return relating to tobacco tax prescribed in Article 51, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, to the mayor of a municipality or the district director prescribed in those provisions, the mayor of a municipality or the district director who receives the return 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 that paragraph.
machine translation, not official
**第五項** 第三項の規定による申告書を提出した者は、平成三十一年四月一日までに、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-4301-3/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-5
A person who has submitted a return under the provisions of paragraph (3) must pay to the prefecture to which the return was submitted, by April 1, 2019, an amount equivalent to the amount of prefectural tobacco tax listed in item (ii) of that paragraph stated in that return.
machine translation, not official
**第六項** 第二項の規定により道府県たばこ税を課する場合には、同項から前項までに規定するもののほか、新法の規定中道府県たばこ税に関する部分（新法第七十四条の四第一項、第七十四条の五、第七十四条の六、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新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。
第七十四条の四第二項 前項 地方税法等の一部を改正する法律（平成三十年法律第三号。以下この節において「平成三十年改正法」という。）附則第十条第二項
第七十四条の四第三項 第一項 平成三十年改正法附則第十条第二項
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 平成三十年改正法附則第十条第三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 平成三十年改正法附則第十条第三項から第五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 平成三十年改正法附則第十条第三項
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 平成三十年改正法附則第十条第三項
これらの項に規定する申告書の提出期限 平成三十年十月三十一日
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 平成三十年改正法附則第十条第三項
当該各項に規定する申告書の提出期限 平成三十年十月三十一日
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 平成三十年改正法附則第十条第三項
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三十一年四月一日前である場合には、同日）
第七十四条の二十一第二項 第七十四条の十第一項又は第三項 平成三十年改正法附則第十条第五項
第七十四条の二十二第一項 、第七十四条の十第一項又は第三項 、平成三十年改正法附則第十条第五項
第七十四条の二十二第一項第一号 その提出期限 平成三十年改正法附則第十条第五項の納期限
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 平成三十年改正法附則第十条第五項の納期限
第七十四条の二十二第一項第三号 修正申告書に 平成三十年改正法附則第十条第五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 平成三十年改正法附則第十条第五項
suppl-4301-3/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
In the case where prefectural tobacco tax is imposed pursuant to the provisions of paragraph (2), in addition to what is prescribed in that paragraph through the preceding paragraph, the provisions of the New Act relating to prefectural tobacco tax (excluding the provisions of Article 74-4, paragraph (1), Articles 74-5, 74-6, 74-10, 74-11 and 74-14 of the New Act) apply. In this case, the words listed in the middle column of the following table in the provisions of the New Act listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively.
Article 74-4, paragraph (2) the preceding paragraph Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this Section referred to as the "2018 Local Tax Act, etc. Amendment Act")
Article 74-4, paragraph (3) paragraph (1) Article 10, paragraph (2) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (1) a return pursuant to the provisions of Article 74-10, paragraphs (1) through (3) a return pursuant to the provisions of Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
file and pay pursuant to the provisions of Article 74-10, paragraphs (1) through (3) file and pay pursuant to the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12, paragraph (2) Article 74-10, paragraphs (1) through (3) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-12-2 Article 74-10, paragraphs (1) through (3) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing the returns prescribed in those paragraphs October 31, 2018
Article 74-15, paragraph (4) Article 74-10, paragraph (1) or (3) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the deadline for filing returns prescribed in those paragraphs October 31, 2018
Article 74-20, paragraph (1) Article 74-10, paragraphs (1) through (3) or paragraph (5) Article 10, paragraph (3) of the Supplementary Provisions of the 2018 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 (or, if that day is before April 1, 2019, April 1, 2019)
Article 74-21, paragraph (2) Article 74-10, paragraph (1) or (3) Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1) , Article 74-10, paragraph (1) or (3) , Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (i) its deadline for filing the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
return return or amended return
the due date for payment under Article 74-10, paragraph (1) or (3) the relevant due date for payment
Article 74-22, paragraph (1), item (ii) its deadline for filing the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
Article 74-22, paragraph (1), item (iii) an amended return an amended return filed after the due date for payment under Article 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
the amended return the relevant
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 10, paragraph (5) of the Supplementary Provisions of the 2018 Local Tax Act, etc. Amendment Act
machine translation, not official
**第七項** 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製造たばこのうち、第二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、地方税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製造たばこにつき納付された、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同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、当該返還に係る製造たばこ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-4301-3/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-7
Where a wholesale seller, etc. has, owing to cancellation of a sales contract or other unavoidable reasons, received the return of manufactured tobacco on which prefectural tobacco tax was imposed or should have been imposed pursuant to the provisions of paragraph (2), out of the manufactured tobacco it sold to a tobacco retailer whose business office is located within the area of the prefecture, the amount equivalent to that prefectural tobacco tax is, in accordance with the provisions of Article 74-14 of the Local Tax 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 that manufactured tobacco. In this case, a document stating particulars concerning the number of pieces for each brand of the manufactured tobacco relating to that return must be attached, as provided by Order of the Ministry of Internal Affairs and Communications, to the return that the wholesale seller, etc. is required to submit to the prefectural governor pursuant to the provisions of Article 74-10, paragraphs (1) through (3) or paragraph (5) of that Act.
machine translation, not official
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## Cites
- suppl-4301-3/art-10/par-1: 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-4301-3/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-2
- suppl-4301-3/art-10/par-2: 地方税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-4301-3/art-10/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-4301-3/art-10/par-2: 同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-4301-3/art-10/par-2: 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-4301-3/art-10/par-2: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- suppl-4301-3/art-10/par-2: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-10/par-2: 附則第二十三条第二項 → 地方税法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4301-3/art-23/par-2 — 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
- suppl-4301-3/art-10/par-2: 附則第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), 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
- suppl-4301-3/art-10/par-2: 新法第七十四条第一項第四号 → 地方税法 第七十四条第一項第四号 (Article 74, paragraph (1), item (iv)), art-74/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-74/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-74/par-1/item-4
- suppl-4301-3/art-10/par-3: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-3/item-1: 新法第七十四条第二項 → 地方税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/local-tax-act/art-74/par-2 · https://japanlaw.org/l/325AC0000000226/art-74/par-2
- suppl-4301-3/art-10/par-3/item-1: この条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4301-3/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10
- suppl-4301-3/art-10/par-3/item-1: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-3/art-13 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13
- suppl-4301-3/art-10/par-3/item-2: 前号 → 地方税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-4301-3/art-10/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-1
- suppl-4301-3/art-10/par-3/item-2: 前項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-4: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-4: 前項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-10/par-4: 附則第二十三条第三項 → 地方税法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4301-3/art-23/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-3
- suppl-4301-3/art-10/par-5: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-10/par-5: 同項第二号 → 地方税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-4301-3/art-10/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-2
- suppl-4301-3/art-10/par-6: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-6: 前項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4301-3/art-10/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-5
- suppl-4301-3/art-10/par-6: 新法第七十四条の四第一項 → 地方税法 第七十四条の四第一項 (Article 74-4, paragraph (1)), art-74-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-1
- suppl-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 第七十四条の六 → 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 第七十四条の四第二項 → 地方税法 第七十四条の四第二項 (Article 74-4, paragraph (2)), art-74-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-2
- suppl-4301-3/art-10/par-6: 第七十四条の四第三項 → 地方税法 第七十四条の四第三項 (Article 74-4, paragraph (3)), art-74-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-4/par-3
- suppl-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 平成三十年改正法附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4301-3/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- suppl-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-6: 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-4301-3/art-10/par-7: 第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4301-3/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- suppl-4301-3/art-10/par-7: 地方税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-4301-3/art-10/par-7: 同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-4301-3/art-10/par-7: 同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-4301-3/art-10/par-7: 同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-4301-3/art-10/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
## Cited by
11 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-4301-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-2
- 地方税法 附則第十条第二項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-2
- 地方税法 附則第十条第三項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3
- 地方税法 附則第十条第三項第一号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-1
- 地方税法 附則第十条第三項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-3/item-2
- 地方税法 附則第十条第四項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-4
- 地方税法 附則第十条第五項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-5
- 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
- 地方税法 附則第十条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-7
- 地方税法 附則第二十三条第四項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-4
- 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-351, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-351, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, 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