# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4311-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4311-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4311-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-3 - 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. --- ## 附　則 平成三一年三月二九日法律第三号 suppl-4311-3 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4311-3/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-1 **第一項** この法律は、平成三十一年四月一日から施行する。ただし、第二章並びに附則第五条、第八条（地方税法第二十七条第二項の改正規定（「第五十条第六項、」を削る部分を除く。）及び同法第二百九十九条第二項の改正規定を除く。）、第九条から第十六条まで、第十七条（特別会計に関する法律（平成十九年法律第二十三号）第二十三条第一号ニの改正規定に限る。）、第十八条、第十九条及び第二十一条（総務省設置法（平成十一年法律第九十一号）第四条第一項第五十三号及び第五十五号の改正規定に限る。）の規定は、令和六年一月一日から施行する。 suppl-4311-3/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-1/par-1 This Act comes into effect on April 1, 2019; provided, however, that the provisions of Chapter II, and of Article 5, Article 8 (excluding the provisions revising Article 27, paragraph (2) of the Local Tax Act (excluding the part deleting "Article 50, paragraph (6),") and the provisions revising Article 299, paragraph (2) of that Act), Article 9 through Article 16, Article 17 (limited to the provisions revising Article 23, item (i), sub-item (d) of the Act on Special Accounts (Act No. 23 of 2007)), Article 18, Article 19, and Article 21 (limited to the provisions revising Article 4, paragraph (1), item (liii) and item (lv) of the Act for Establishment of the Ministry of Internal Affairs and Communications (Act No. 91 of 1999)) of the Supplementary Provisions come into effect on January 1, 2024. machine translation, not official ### 第九条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4311-3/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9 **第一項** 前条の規定による改正後の地方税法（以下「新地方税法」という。）第十七条の二第二項の規定は、令和六年度以後の年度分の個人の道府県民税に係る地方団体の徴収金及び個人の市町村民税に係る地方団体の徴収金に係る過誤納金について適用し、令和五年度分までの個人の道府県民税に係る地方団体の徴収金及び個人の市町村民税に係る地方団体の徴収金に係る過誤納金については、なお従前の例による。 suppl-4311-3/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-1 The provisions of Article 17-2, paragraph (2) of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act") apply to overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax and local government levies relating to individual municipal inhabitant tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax and local government levies relating to individual municipal inhabitant tax up to fiscal year 2023. machine translation, not official **第二項** 新地方税法第十七条の二の二第一項（第一号及び第二号に係る部分に限る。）、第二項及び第三項並びに第六項及び第七項（これらの規定のうち個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金に係る過誤納金に係る部分に限る。）並びに第十七条の四第六項の規定は、令和六年度以後の年度分の個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金に係る過誤納金について適用する。 suppl-4311-3/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-2 The provisions of Article 17-2-2, paragraph (1) (limited to the part relating to items (i) and (ii)), paragraphs (2) and (3), paragraphs (6) and (7) (limited, among these provisions, to the part relating to overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax) and Article 17-4, paragraph (6) of the New Local Tax Act apply to overpayments or payments by mistake of local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax for fiscal year 2024 and thereafter. machine translation, not official **第三項** 新地方税法第十七条の二の二第一項（第三号及び第四号に係る部分に限る。）、第四項及び第五項並びに第六項及び第七項（これらの規定のうち個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金に係る部分に限る。）の規定は、令和六年度以後の年度分の個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金について適用する。 suppl-4311-3/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-3 The provisions of Article 17-2-2, paragraph (1) (limited to the part relating to items (iii) and (iv)), paragraphs (4) and (5), and paragraphs (6) and (7) (limited, among these provisions, to the part relating to local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax) of the New Local Tax Act apply to local government levies relating to individual prefectural inhabitant tax, local government levies relating to individual municipal inhabitant tax and levies relating to forest environment tax for fiscal year 2024 and thereafter. machine translation, not official **第四項** 新地方税法第二十条の四の二第八項、第二十四条の二、第二十四条の三第一項、第三百三十五条、第七百三十四条第三項、第七百三十六条第三項及び第五章第二節の規定は、令和六年度以後の年度分の個人の道府県民税、個人の市町村民税及び森林環境税について適用し、令和五年度分までの個人の道府県民税及び個人の市町村民税については、なお従前の例による。 suppl-4311-3/art-9/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-4 The provisions of Article 20-4-2, paragraph (8), Article 24-2, Article 24-3, paragraph (1), Article 335, Article 734, paragraph (3), Article 736, paragraph (3) and Chapter V, Section 2 of the New Local Tax Act apply to individual prefectural inhabitant tax, individual municipal inhabitant tax and forest environment tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and individual municipal inhabitant tax up to fiscal year 2023. machine translation, not official **第五項** 新地方税法第四十一条から第四十三条まで及び第四十七条第一項（第五号に係る部分に限る。）の規定は、令和六年度以後の年度分の個人の道府県民税及び個人の市町村民税について適用し、令和五年度分までの個人の道府県民税及び個人の市町村民税については、なお従前の例による。 suppl-4311-3/art-9/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-5 The provisions of Articles 41 through 43 and Article 47, paragraph (1) (limited to the part relating to item (v)) of the New Local Tax Act apply to individual prefectural inhabitant tax and individual municipal inhabitant tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and individual municipal inhabitant tax up to fiscal year 2023. machine translation, not official **第六項** 新地方税法第三百十四条の九第二項の規定は、令和六年度以後の年度分の個人の市町村民税に係る地方税法第三百十四条の九第一項の規定により控除されるべき額で同項の所得割の額から控除することができなかった金額について適用し、令和五年度分までの個人の市町村民税に係る同項の規定により控除されるべき額で同項の所得割の額から控除することができなかった金額については、なお従前の例による。 suppl-4311-3/art-9/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-6 The provisions of Article 314-9, paragraph (2) of the New Local Tax Act apply to the amount that is to be deducted pursuant to the provisions of Article 314-9, paragraph (1) of the Local Tax Act in relation to individual municipal inhabitant tax for fiscal year 2024 and thereafter but could not be deducted from the amount of the income levy under that paragraph, and the provisions then in force continue to govern the amount that is to be deducted pursuant to the provisions of that paragraph in relation to individual municipal inhabitant tax up to fiscal year 2023 but could not be deducted from the amount of the income levy under that paragraph. machine translation, not official **第七項** 新地方税法第三百二十一条の七第二項及び第三百二十一条の七の十第二項の規定は、令和六年度以後の年度分の個人の市町村民税に係る過納又は誤納に係る税額について適用し、令和五年度分までの個人の市町村民税に係る過納又は誤納に係る税額については、なお従前の例による。 suppl-4311-3/art-9/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-7 The provisions of Article 321-7, paragraph (2) and Article 321-7-10, paragraph (2) of the New Local Tax Act apply to the amount of tax relating to excess payment or payment by mistake of individual municipal inhabitant tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern the amount of tax relating to excess payment or payment by mistake of individual municipal inhabitant tax up to fiscal year 2023. machine translation, not official **第八項** 附則第一条ただし書の規定の施行前にした前条の規定による改正前の地方税法の規定に違反する行為並びに第一項及び第四項から前項までの規定によりなお従前の例によることとされる地方税に係る附則第一条ただし書の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4311-3/art-9/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-8 The provisions then in force continue to govern the application of penal provisions to acts committed before the enforcement of the provisions of the proviso to Article 1 of the Supplementary Provisions in violation of the provisions of the Local Tax Act prior to amendment by the preceding Article, and to acts committed after the enforcement of the provisions of the proviso to Article 1 of the Supplementary Provisions with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of paragraph (1) and paragraph (4) through the preceding paragraph. machine translation, not official --- ## Cites - suppl-4311-3/art-1/par-1: 第九条から第十六条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4311-3/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9 - suppl-4311-3/art-9/par-1: 第十七条の二第二項 → 地方税法 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-2/par-2 - suppl-4311-3/art-9/par-2: 新地方税法第十七条の二の二第一項 → 地方税法 第十七条の二の二第一項 (Article 17-2-2, paragraph (1)), art-17-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1 - suppl-4311-3/art-9/par-2: 第一号 → 地方税法 第十七条の二の二第一項第一号 (Article 17-2-2, paragraph (1), item (i)), art-17-2-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-1 - suppl-4311-3/art-9/par-2: 第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-2 - suppl-4311-3/art-9/par-2: 第二項 → 地方税法 第十七条の二の二第二項 (Article 17-2-2, paragraph (2)), art-17-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-2 - suppl-4311-3/art-9/par-2: 第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-3 - suppl-4311-3/art-9/par-2: 第六項 → 地方税法 第十七条の二の二第六項 (Article 17-2-2, paragraph (6)), art-17-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-6 - suppl-4311-3/art-9/par-2: 第七項 → 地方税法 第十七条の二の二第七項 (Article 17-2-2, paragraph (7)), art-17-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-7 - suppl-4311-3/art-9/par-2: 第十七条の四第六項 → 地方税法 第十七条の四第六項 (Article 17-4, paragraph (6)), art-17-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-6 - suppl-4311-3/art-9/par-3: 新地方税法第十七条の二の二第一項 → 地方税法 第十七条の二の二第一項 (Article 17-2-2, paragraph (1)), art-17-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1 - suppl-4311-3/art-9/par-3: 第三号 → 地方税法 第十七条の二の二第一項第三号 (Article 17-2-2, paragraph (1), item (iii)), art-17-2-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-3 - suppl-4311-3/art-9/par-3: 第四号 → 地方税法 第十七条の二の二第一項第四号 (Article 17-2-2, paragraph (1), item (iv)), art-17-2-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-4 - suppl-4311-3/art-9/par-3: 第四項 → 地方税法 第十七条の二の二第四項 (Article 17-2-2, paragraph (4)), art-17-2-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-4 - suppl-4311-3/art-9/par-3: 第五項 → 地方税法 第十七条の二の二第五項 (Article 17-2-2, paragraph (5)), art-17-2-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-5 - suppl-4311-3/art-9/par-3: 第六項 → 地方税法 第十七条の二の二第六項 (Article 17-2-2, paragraph (6)), art-17-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-6 - suppl-4311-3/art-9/par-3: 第七項 → 地方税法 第十七条の二の二第七項 (Article 17-2-2, paragraph (7)), art-17-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-7 - suppl-4311-3/art-9/par-4: 新地方税法第二十条の四の二第八項 → 地方税法 第二十条の四の二第八項 (Article 20-4-2, paragraph (8)), art-20-4-2/par-8 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-8 - suppl-4311-3/art-9/par-4: 第二十四条の二 → 地方税法 第二十四条の二 (Article 24-2), art-24-2 — https://japanlaw.org/ja/local-tax-act/art-24-2 · https://japanlaw.org/l/325AC0000000226/art-24-2 - suppl-4311-3/art-9/par-4: 第二十四条の三第一項 → 地方税法 第二十四条の三第一項 (Article 24-3, paragraph (1)), art-24-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-3/par-1 - suppl-4311-3/art-9/par-4: 第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/ja/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-4311-3/art-9/par-4: 第七百三十六条第三項 → 地方税法 第七百三十六条第三項 (Article 736, paragraph (3)), art-736/par-3 — https://japanlaw.org/ja/local-tax-act/art-736/par-3 · https://japanlaw.org/l/325AC0000000226/art-736/par-3 - suppl-4311-3/art-9/par-5: 新地方税法第四十一条から第四十三条まで → 地方税法 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/local-tax-act/art-41 · https://japanlaw.org/l/325AC0000000226/art-41 - suppl-4311-3/art-9/par-5: 新地方税法第四十一条から第四十三条まで → 地方税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/local-tax-act/art-42 · https://japanlaw.org/l/325AC0000000226/art-42 - suppl-4311-3/art-9/par-5: 新地方税法第四十一条から第四十三条まで → 地方税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/local-tax-act/art-43 · https://japanlaw.org/l/325AC0000000226/art-43 - suppl-4311-3/art-9/par-5: 第四十七条第一項 → 地方税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1 - suppl-4311-3/art-9/par-5: 第五号 → 地方税法 第四十七条第一項第五号 (Article 47, paragraph (1), item (v)), art-47/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-47/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-5 - suppl-4311-3/art-9/par-6: 新地方税法第三百十四条の九第二項 → 地方税法 第三百十四条の九第二項 (Article 314-9, paragraph (2)), art-314-9/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-2 - suppl-4311-3/art-9/par-6: 地方税法第三百十四条の九第一項 → 地方税法 第三百十四条の九第一項 (Article 314-9, paragraph (1)), art-314-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-1 - suppl-4311-3/art-9/par-7: 新地方税法第三百二十一条の七第二項 → 地方税法 第三百二十一条の七第二項 (Article 321-7, paragraph (2)), art-321-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7/par-2 - suppl-4311-3/art-9/par-7: 第三百二十一条の七の十第二項 → 地方税法 第三百二十一条の七の十第二項 (Article 321-7-10, paragraph (2)), art-321-7-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-10/par-2 - suppl-4311-3/art-9/par-8: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4311-3/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-1 - suppl-4311-3/art-9/par-8: 第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4311-3/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-1 - suppl-4311-3/art-9/par-8: 第四項から前項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4311-3/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-4 - suppl-4311-3/art-9/par-8: 第四項から前項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4311-3/art-9/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-5 - suppl-4311-3/art-9/par-8: 第四項から前項まで → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4311-3/art-9/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-6 - suppl-4311-3/art-9/par-8: 第四項から前項まで → 地方税法 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4311-3/art-9/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-1/par-1 - 地方税法 附則第九条第八項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-8 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, 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