# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-5021-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5021-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 令和二年三月三一日法律第五号
suppl-5021-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5
### 第一条（施行期日） — Effective Date
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suppl-5021-5/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1
**第一項** この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5021-5/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
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**一** 第一条中地方税法第七十四条の四第二項にただし書を加える改正規定及び同法第四百六十七条第二項にただし書を加える改正規定並びに附則第九条及び第十五条の規定 令和二年十月一日
suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-1
the provisions adding a proviso to Article 74-4, paragraph (2) of the Local Tax Act in Article 1, the provisions adding a proviso to Article 467, paragraph (2) of that Act, and the provisions of Articles 9 and 15 of the Supplementary Provisions: October 1, 2020;
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**二** 第一条中地方税法の目次の改正規定、同法第二十三条第一項第十一号及び第十二号、第二十四条の五第一項第二号、第二十七条第二項、第三十四条、第三十七条第一号イの表、第四十一条第二項、第四十五条の二第一項、第五十条、第七十一条から第七十一条の四まで、第七十一条の二十二から第七十一条の二十五まで、第七十一条の四十三から第七十一条の四十六まで、第七十一条の六十三から第七十一条の六十六まで、第七十二条の五十並びに第七十二条の七十一から第七十二条の七十五までの改正規定、同法第二章第四節第四款中第七十三条の三十八の次に一条を加える改正規定、同章第五節第三款中第七十四条の二十九の次に一条を加える改正規定、同法第九十七条から第百二条まで、第百四十四条の五十四から第百四十四条の五十九まで及び第百七十七条の二から第百七十七条の五までの改正規定、同章第八節第三款第三目中第百七十七条の二十三の次に一条を加える改正規定、同法第二百三条から第二百五十八条まで、第二百八十八条、第二百八十九条、第二百九十二条第一項第十一号及び第十二号、第二百九十五条第一項第二号、第三百十四条の二、第三百十四条の六第一号イの表、第三百十七条の二第一項、第三百三十四条から第三百四十条まで、第三百七十六条から第三百七十九条まで並びに第四百六十三条の十から第四百六十三条の十四までの改正規定、同法第三章第三節第三款第三目中第四百六十三条の二十九の次に一条を加える改正規定、同法第四百八十五条の六から第四百八十五条の十二まで、第五百四十四条から第五百五十条まで及び第六百十六条から第六百二十条までの改正規定、同法第六百九十七条の次に一条を加える改正規定、同法第七百条の六十八の次に一条を加える改正規定、同法第七百一条の二十一から第七百一条の二十九まで、第七百一条の六十八から第七百一条の七十二まで及び第七百二条の八第八項の改正規定、同法第四章第七節中第七百三十条の次に一条を加える改正規定、同法第七百三十三条の二十六の次に一条を加える改正規定並びに同法第七百四十五条第一項の改正規定並びに同法附則第三条の二、第四条第七項第一号及び第十三項第一号並びに第四条の二第七項第一号及び第十三項第一号の改正規定、同法附則第四条の四第一項及び第三項の改正規定（「同条第七項」を「同条第六項」に改める部分に限る。）並びに同法附則第三十三条の二第三項第一号及び第七項第一号、第三十三条の三第三項第一号及び第七項第一号、第三十四条第三項第一号及び第六項第一号、第三十五条第四項第一号及び第八項第一号、第三十五条の二第四項第一号及び第八項第一号並びに第三十五条の四第二項第一号及び第五項第一号の改正規定、第五条の規定並びに第七条中特別法人事業税及び特別法人事業譲与税に関する法律第二十七条の次に一条を加える改正規定並びに附則第三条、第四条第二項及び第三項、第十二条第二項及び第三項、第二十七条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条、第十二条第四項、第十六条第一項並びに第三十四条第三項及び第十一項の改正規定に限る。）、第二十八条第一項から第四項まで、第二十九条並びに第三十条の規定 令和三年一月一日
suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2
the provisions amending the table of contents of the Local Tax Act in Article 1, the provisions amending Article 23, paragraph (1), items (xi) and (xii), Article 24-5, paragraph (1), item (ii), Article 27, paragraph (2), Article 34, the table in Article 37, item (i), (a), Article 41, paragraph (2), Article 45-2, paragraph (1), Article 50, Articles 71 through 71-4, Articles 71-22 through 71-25, Articles 71-43 through 71-46, Articles 71-63 through 71-66, Article 72-50 and Articles 72-71 through 72-75 of that Act, the provisions adding one Article after Article 73-38 in Chapter II, Section 4, Subsection 4 of that Act, the provisions adding one Article after Article 74-29 in Section 5, Subsection 3 of that Chapter, the provisions amending Articles 97 through 102, Articles 144-54 through 144-59 and Articles 177-2 through 177-5 of that Act, the provisions adding one Article after Article 177-23 in Section 8, Subsection 3, Division 3 of that Chapter, the provisions amending Articles 203 through 258, Article 288, Article 289, Article 292, paragraph (1), items (xi) and (xii), Article 295, paragraph (1), item (ii), Article 314-2, the table in Article 314-6, item (i), (a), Article 317-2, paragraph (1), Articles 334 through 340, Articles 376 through 379 and Articles 463-10 through 463-14 of that Act, the provisions adding one Article after Article 463-29 in Chapter III, Section 3, Subsection 3, Division 3 of that Act, the provisions amending Articles 485-6 through 485-12, Articles 544 through 550 and Articles 616 through 620 of that Act, the provisions adding one Article after Article 697 of that Act, the provisions adding one Article after Article 700-68 of that Act, the provisions amending Articles 701-21 through 701-29, Articles 701-68 through 701-72 and Article 702-8, paragraph (8) of that Act, the provisions adding one Article after Article 730 in Chapter IV, Section 7 of that Act, the provisions adding one Article after Article 733-26 of that Act and the provisions amending Article 745, paragraph (1) of that Act, the provisions amending Article 3-2, Article 4, paragraph (7), item (i) and paragraph (13), item (i), and Article 4-2, paragraph (7), item (i) and paragraph (13), item (i) of the Supplementary Provisions of that Act, the provisions amending Article 4-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act (limited to the part replacing "paragraph (7) of that Article" with "paragraph (6) of that Article"), and the provisions amending Article 33-2, paragraph (3), item (i) and paragraph (7), item (i), Article 33-3, paragraph (3), item (i) and paragraph (7), item (i), Article 34, paragraph (3), item (i) and paragraph (6), item (i), Article 35, paragraph (4), item (i) and paragraph (8), item (i), Article 35-2, paragraph (4), item (i) and paragraph (8), item (i), and Article 35-4, paragraph (2), item (i) and paragraph (5), item (i) of the Supplementary Provisions of that Act, the provisions of Article 5, the provisions adding one Article after Article 27 of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax in Article 7, and the provisions of Article 3, Article 4, paragraphs (2) and (3), Article 12, paragraphs (2) and (3), Article 27 (limited to the provisions amending Article 8, Article 12, paragraph (4), Article 16, paragraph (1) and Article 34, paragraphs (3) and (11) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962)), Article 28, paragraphs (1) through (4), Article 29 and Article 30 of the Supplementary Provisions: January 1, 2021;
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**三** 第二条中地方税法附則第三十五条の三の二の改正規定 令和三年四月一日
suppl-5021-5/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-3
the provisions amending Article 35-3-2 of the Supplementary Provisions of the Local Tax Act in Article 2: April 1, 2021;
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**四** 第二条中地方税法第七十四条の四第二項ただし書及び第四百六十七条第二項ただし書の改正規定並びに附則第十条及び第十六条の規定 令和三年十月一日
suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4
the provisions amending the proviso to Article 74-4, paragraph (2) and the proviso to Article 467, paragraph (2) of the Local Tax Act in Article 2, and the provisions of Articles 10 and 16 of the Supplementary Provisions: October 1, 2021;
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**五** 第二条（前二号、次号及び第十号に掲げる改正規定を除く。）の規定及び第七条中特別法人事業税及び特別法人事業譲与税に関する法律第十四条第一項の改正規定並びに附則第五条第二項から第八項まで、第七条、第十三条第二項から第八項まで、第二十七条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十八条から第四十条までの改正規定に限る。）、第二十八条第五項から第七項まで及び第三十一条の規定 令和四年四月一日
suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5
the provisions of Article 2 (excluding the amending provisions set forth in the preceding two items, the following item and item (x)), the provisions amending Article 14, paragraph (1) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax in Article 7, and the provisions of Article 5, paragraphs (2) through (8), Article 7, Article 13, paragraphs (2) through (8), Article 27 (limited to the provisions amending Articles 38 through 40 of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity), Article 28, paragraphs (5) through (7) and Article 31 of the Supplementary Provisions: April 1, 2022;
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**六** 第二条中地方税法第三十四条第一項第十一号及び第三百十四条の二第一項第十一号の改正規定並びに附則第五条第一項及び第十三条第一項の規定 令和六年一月一日
suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6
the provisions amending Article 34, paragraph (1), item (xi) and Article 314-2, paragraph (1), item (xi) of the Local Tax Act in Article 2, and the provisions of Article 5, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions: January 1, 2024;
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**七** 第一条中地方税法附則第十一条第十五項の改正規定（「第百九条の六第二項第一号」を「第百九条の十五第二項第一号」に、「第百九条の八」を「第百九条の十七」に、「第百九条の六第一項」を「第百九条の十五第一項」に、「同条第十項」を「同条第十五項」に、「第四十六条第十七項」を「第四十六条第二十六項」に改める部分に限る。）、同法附則第十五条第四十八項の改正規定（「第百九条の二第三項」を「第百九条の四第三項」に、「第百九条の二第一項」を「第百九条の四第一項」に、「第八十一条第八項」を「第八十一条第十項」に改める部分に限る。）及び同条に五項を加える改正規定（同条第四十八項に係る部分に限る。） 都市再生特別措置法等の一部を改正する法律（令和二年法律第四十三号）の施行の日
suppl-5021-5/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-7
the provisions amending Article 11, paragraph (15) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the parts replacing "Article 109-6, paragraph (2), item (i)" with "Article 109-15, paragraph (2), item (i)", "Article 109-8" with "Article 109-17", "Article 109-6, paragraph (1)" with "Article 109-15, paragraph (1)", "paragraph (10) of that Article" with "paragraph (15) of that Article", and "Article 46, paragraph (17)" with "Article 46, paragraph (26)"), the provisions amending Article 15, paragraph (48) of the Supplementary Provisions of that Act (limited to the parts replacing "Article 109-2, paragraph (3)" with "Article 109-4, paragraph (3)", "Article 109-2, paragraph (1)" with "Article 109-4, paragraph (1)" and "Article 81, paragraph (8)" with "Article 81, paragraph (10)"), and the provisions adding five paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (48) of that Article): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020);
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**八** 第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条の十二の六」を「第四十二条の十二の五の二」に改める部分に限る。）、同項第四号の三の改正規定、同法第二百九十二条第一項第四号の改正規定（「第四十二条の十二の六」を「第四十二条の十二の五の二」に改める部分に限る。）及び同項第四号の三の改正規定並びに同法附則第八条第十五項及び第十六項の改正規定並びに同法附則第十五条に五項を加える改正規定（同条第四十九項に係る部分に限る。）並びに附則第四条第七項から第十項まで及び第十二条第七項から第十項までの規定 特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第三十七号）の施行の日
suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8
the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part replacing "Article 42-12-6" with "Article 42-12-5-2"), the provisions amending item (iv)-3 of that paragraph, the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing "Article 42-12-6" with "Article 42-12-5-2"), the provisions amending item (iv)-3 of that paragraph, the provisions amending Article 8, paragraphs (15) and (16) of the Supplementary Provisions of that Act, the provisions adding five paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (49) of that Article), and the provisions of Article 4, paragraphs (7) through (10) and Article 12, paragraphs (7) through (10) of the Supplementary Provisions: the date of enforcement of the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020);
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**九** 第一条中地方税法附則第三十四条第一項及び第四項、第三十四条の二第三項及び第六項、第三十六条第一項並びに第四十四条の二の改正規定 土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日の属する年の翌年の一月一日
suppl-5021-5/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-9
the provisions amending Article 34, paragraphs (1) and (4), Article 34-2, paragraphs (3) and (6), Article 36, paragraph (1) and Article 44-2 of the Supplementary Provisions of the Local Tax Act in Article 1: January 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020);
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**十** 第二条中地方税法第二十四条第五項、第七十二条の五第一項第八号、第二百九十四条第七項及び第七百一条の三十四第二項の改正規定並びに附則第十七条の規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10
the provisions amending Article 24, paragraph (5), Article 72-5, paragraph (1), item (viii), Article 294, paragraph (7) and Article 701-34, paragraph (2) of the Local Tax Act in Article 2, and the provisions of Article 17 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
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### 第二条（更正、決定等の期間制限及び消滅時効に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
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suppl-5021-5/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2
**第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五第六項の規定は、この法律の施行の日（以下「施行日」という。）以後に地方税法第十七条の五第一項に規定する法定納期限が到来する不申告加算金について適用する。
suppl-5021-5/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2/par-1
The provisions of Article 17-5, paragraph (6) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to additional charges for failure to file for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act arrives on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
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**第二項** 新法第十八条第一項（第二号に係る部分に限る。）の規定は、施行日以後に地方税法第十七条の五第一項に規定する法定納期限が到来する不申告加算金について適用する。
suppl-5021-5/art-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2/par-2
The provisions of Article 18, paragraph (1) of the New Act (limited to the part relating to item (ii)) apply to additional charges for failure to file for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act arrives on or after the Effective Date.
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### 第三条（延滞金及び還付加算金に関する経過措置） — Transitional Measures Concerning Delinquency Charges and Interest on Refund
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suppl-5021-5/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3
**第一項** 新法附則第三条の二第一項から第五項までの規定は、附則第一条第二号に掲げる規定の施行の日以後の期間に対応する延滞金及び還付加算金について適用し、同日前の期間に対応する延滞金及び還付加算金については、なお従前の例による。
suppl-5021-5/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3/par-1
The provisions of Article 3-2, paragraphs (1) through (5) of the Supplementary Provisions of the New Act apply to delinquency charges and interest on refund corresponding to the period on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern delinquency charges and interest on refund corresponding to the period before that date.
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### 第四条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
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suppl-5021-5/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4
**第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元年度分までの個人の道府県民税については、なお従前の例による。
suppl-5021-5/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-1
Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019.
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**第二項** 新法第二十三条第一項（第十一号及び第十二号に係る部分に限る。）、第二十四条の五第一項（第二号に係る部分に限る。）、第三十四条、第三十七条（第一号に係る部分に限る。）及び第四十五条の二第一項並びに附則第四条第七項（第一号に係る部分に限る。）、附則第四条の二第七項（第一号に係る部分に限る。）、附則第三十三条の二第三項（第一号に係る部分に限る。）、附則第三十三条の三第三項（第一号に係る部分に限る。）、附則第三十四条第三項（第一号に係る部分に限る。）、附則第三十五条第四項（第一号に係る部分に限る。）、附則第三十五条の二第四項（第一号に係る部分に限る。）及び附則第三十五条の四第二項（第一号に係る部分に限る。）の規定は、令和三年度以後の年度分の個人の道府県民税について適用し、令和二年度分までの個人の道府県民税については、なお従前の例による。
suppl-5021-5/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2
The provisions of Article 23, paragraph (1) (limited to the part relating to items (xi) and (xii)), Article 24-5, paragraph (1) (limited to the part relating to item (ii)), Article 34, Article 37 (limited to the part relating to item (i)) and Article 45-2, paragraph (1) of the New Act, and Article 4, paragraph (7) (limited to the part relating to item (i)), Article 4-2, paragraph (7) (limited to the part relating to item (i)), Article 33-2, paragraph (3) (limited to the part relating to item (i)), Article 33-3, paragraph (3) (limited to the part relating to item (i)), Article 34, paragraph (3) (limited to the part relating to item (i)), Article 35, paragraph (4) (limited to the part relating to item (i)), Article 35-2, paragraph (4) (limited to the part relating to item (i)) and Article 35-4, paragraph (2) (limited to the part relating to item (i)) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2021, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2020.
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**第三項** 令和三年度分の個人の道府県民税に係る申告書の提出に係る新法第四十五条の二第一項の規定の適用については、同項ただし書中「地震保険料控除額」とあるのは「地震保険料控除額、ひとり親控除額（地方税法等の一部を改正する法律（令和二年法律第五号）第一条の規定による改正前の地方税法（以下この項において「旧地方税法」という。）第二十三条第一項第十一号に規定する寡婦（旧地方税法第三十四条第三項の規定に該当するものに限る。）又は旧地方税法第二十三条第一項第十二号に規定する寡夫である第二十四条第一項第一号に掲げる者に係るものを除く。）」と、「同法」とあるのは「所得税法」とする。
suppl-5021-5/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-3
With regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act to the submission of returns concerning individual prefectural inhabitant tax for fiscal year 2021, the phrase "amount of earthquake insurance premium deduction" in the proviso to that paragraph is deemed to be replaced with "amount of earthquake insurance premium deduction or amount of single parent deduction (excluding that relating to a person set forth in Article 24, paragraph (1), item (i) who is a widow prescribed in Article 23, paragraph (1), item (xi) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020) (hereinafter referred to as the "Former Local Tax Act" in this paragraph) (limited to one falling under Article 34, paragraph (3) of the Former Local Tax Act) or a widower prescribed in Article 23, paragraph (1), item (xii) of the Former Local Tax Act)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
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**第四項** 新法第四十五条の三の二第一項の規定は、施行日以後に支払を受けるべき同項に規定する給与について提出する同項及び同条第二項に規定する申告書について適用する。
suppl-5021-5/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-4
The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and paragraph (2) of that Article that are submitted for the salary prescribed in Article 45-3-2, paragraph (1) of the New Act that is to be received on or after the Effective Date.
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**第五項** 新法第四十五条の三の三第一項の規定は、施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。）について提出する新法第四十五条の三の三第一項に規定する申告書について適用する。
suppl-5021-5/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-5
The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which Article 203-7 of that Act applies) that is to be received on or after the Effective Date.
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**第六項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-5021-5/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-6
Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第七項** 所得税法等の一部を改正する法律（令和二年法律第八号。以下「所得税法等改正法」という。）附則第八十四条の規定によりなお従前の例によることとされる所得税法等改正法第十五条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下この条及び附則第十二条において「旧租税特別措置法」という。）第四十二条の十二の六第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における第一条の規定による改正前の地方税法（以下「旧法」という。）第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（旧法第二十三条第一項第四号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
suppl-5021-5/art-4/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7
With regard to the application of the provisions of Article 23, paragraph (1), item (iv) (limited to the part relating to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)) of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") in the case where Article 42-12-6, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Income Tax Act Amendment Act") (Act No. 26 of 1957; hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article and Article 12 of the Supplementary Provisions) is applied to innovative information industry utilization equipment prescribed in paragraph (1) of that Article, to which the provisions then in force continue to govern pursuant to the provisions of Article 84 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
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**第八項** 所得税法等改正法附則第九十八条の規定によりなお従前の例によることとされる旧租税特別措置法第六十八条の十五の七第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における旧法第二十三条第一項第四号の三（旧租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（旧法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
suppl-5021-5/art-4/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8
With regard to the application of the provisions of Article 23, paragraph (1), item (iv)-3 of the Former Act (limited to the part relating to the provisions of Article 68-15-7 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the Former Act) in the case where Article 68-15-7, paragraph (2) of the Former Act on Special Measures Concerning Taxation is applied to innovative information industry utilization equipment prescribed in paragraph (1) of that Article, to which the provisions then in force continue to govern pursuant to the provisions of Article 98 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
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**第九項** 新法第二十三条第一項第四号（所得税法等改正法第十五条の規定による改正後の租税特別措置法（次項及び附則第十二条において「新租税特別措置法」という。）第四十二条の十二の五の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（新法第二十三条第一項第四号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税について適用する。
suppl-5021-5/art-4/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5-2 of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph and Article 12 of the Supplementary Provisions); the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
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**第十項** 新法第二十三条第一項第四号の三（新租税特別措置法第六十八条の十五の六の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の道府県民税について適用する。
suppl-5021-5/art-4/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-6-2 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) apply to corporate prefectural inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions.
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**第十一項** 新法附則第八条の二の二第一項及び第三項の規定（同条第一項に規定する特定寄附金に係る部分に限る。）は、施行日以後に終了する事業年度分の法人の道府県民税及び施行日以後に終了する連結事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税及び施行日前に終了した連結事業年度分の法人の道府県民税については、なお従前の例による。
suppl-5021-5/art-4/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-11
The provisions of Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in paragraph (1) of that Article) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that ended before the Effective Date.
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### 第五条
suppl-5021-5/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5
**第一項** 附則第一条第六号に掲げる規定による改正後の地方税法の規定中個人の道府県民税に関する部分は、令和六年度以後の年度分の個人の道府県民税について適用し、令和五年度分までの個人の道府県民税については、なお従前の例による。
suppl-5021-5/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-1
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023.
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**第二項** 別段の定めがあるものを除き、附則第一条第五号に掲げる規定による改正後の地方税法（以下「四年新法」という。）の規定中法人の道府県民税に関する部分は、同号に掲げる規定の施行の日（以下「五号施行日」という。）以後に開始する事業年度（所得税法等改正法第三条の規定（所得税法等改正法附則第一条第五号ロに掲げる改正規定に限る。附則第七条第五項において同じ。）による改正前の法人税法（以下この項及び次項において「四年旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下「連結子法人」という。）の連結親法人事業年度（四年旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が五号施行日前に開始した事業年度を除く。第四項から第六項までにおいて「五号施行日以後事業年度」という。）分の法人の道府県民税について適用する。
suppl-5021-5/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 New Act") relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 5 Effective Date") (excluding a business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions of the Income Tax Act Amendment Act; the same applies in Article 7, paragraph (5) of the Supplementary Provisions; hereinafter referred to as the "2022 Former Corporation Tax Act" in this paragraph and the following paragraph) (hereinafter referred to as a "consolidated subsidiary corporation") began before the Item 5 Effective Date; referred to as a "business year beginning on or after the Item 5 Effective Date" in paragraphs (4) through (6)).
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**第三項** 別段の定めがあるものを除き、五号施行日前に開始した事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を含む。）分の法人の道府県民税及び五号施行日前に開始した連結事業年度（四年旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下同じ。）（連結子法人の連結親法人事業年度が五号施行日前に開始した連結事業年度を含む。）分の法人の道府県民税については、附則第一条第五号に掲げる規定による改正前の地方税法（以下「四年旧法」という。）の規定中法人の道府県民税に関する部分は、なおその効力を有する。
suppl-5021-5/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
Except as otherwise provided, with regard to corporate prefectural inhabitant tax for business years beginning before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date) and corporate prefectural inhabitant tax for consolidated business years beginning before the Item 5 Effective Date (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) (including consolidated business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 Former Act") relating to corporate prefectural inhabitant tax remain in force.
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**第四項** 四年新法第五十三条第三項、第五項及び第六項の規定は、前項の規定によりなおその効力を有するものとされた四年旧法第五十三条第六項に規定する控除対象個別帰属調整額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
suppl-5021-5/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4
The provisions of Article 53, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed adjustment amount prescribed in Article 53, paragraph (6) of the 2022 Former Act that is to remain in force pursuant to the provisions of the preceding paragraph. In this case, the necessary technical replacements of terms are specified by Cabinet Order.
machine translation, not official
**第五項** 四年新法第五十三条第三項、第五項及び第六項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第五十三条第九項に規定する控除対象個別帰属税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
suppl-5021-5/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5
The provisions of Article 53, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order.
machine translation, not official
**第六項** 四年新法第五十三条第二十六項、第二十八項及び第二十九項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第五十三条第十五項に規定する控除対象個別帰属還付税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
suppl-5021-5/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6
The provisions of Article 53, paragraphs (26), (28) and (29) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order.
machine translation, not official
**第七項** 平成三十年四月一日前に開始した事業年度において生じた四年新法第五十三条第三項に規定する通算適用前欠損金額に係る同項及び同条第五項の規定の適用については、次の表の上欄に掲げる同条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。
第三項 前十年以内 前九年以内
第五項 前十年以内 前九年以内
前十年内事業年度 前九年内事業年度
suppl-5021-5/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-7
With regard to the application of the provisions of Article 53, paragraphs (3) and (5) of the 2022 New Act to the deficit before application of group tax sharing prescribed in Article 53, paragraph (3) of the 2022 New Act that arose in a business year beginning before April 1, 2018, the phrases set forth in the middle column of the following table in the provisions of that Article set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively.
paragraph (3) within 10 years within nine years
paragraph (5) within 10 years within nine years
business year within preceding ten years business year within preceding nine years
machine translation, not official
**第八項** 平成三十年四月一日前に開始した事業年度において生じた四年新法第五十三条第七項に規定する合併等前欠損金額に係る同項及び同条第八項の規定の適用については、次の表の上欄に掲げる同条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。
第七項 前十年以内 前九年以内
前十年内事業年度 前九年内事業年度
第八項 前十年以内 前九年以内
suppl-5021-5/art-5/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-8
With regard to the application of the provisions of Article 53, paragraphs (7) and (8) of the 2022 New Act to the pre-merger loss amount prescribed in Article 53, paragraph (7) of the 2022 New Act that arose in a business year beginning before April 1, 2018, the phrases set forth in the middle column of the following table in the provisions of that Article set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth in the right-hand column of the table, respectively.
paragraph (7) within 10 years within nine years
business year within preceding ten years business year within preceding nine years
paragraph (8) within 10 years within nine years
machine translation, not official
### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-5021-5/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6
**第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-5021-5/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日以後最初に開始する事業年度（以下この項において「最初事業年度」という。）開始の日の前日を含む事業年度において、電気供給業のうち新法第七十二条の二第一項第三号に規定する小売電気事業等（以下この項において「小売電気事業等」という。）又は同号に規定する発電事業等（以下この項において「発電事業等」という。）を行っていた法人の小売電気事業等又は発電事業等に係る事業税の課税標準である各事業年度の所得を新法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額（法人税法第八十一条の十八第一項に規定する個別所得金額をいう。以下この項において同じ。）の計算の例により算定する場合には、当該法人が、当該法人の最初事業年度開始の日前十年以内に開始した各事業年度において、小売電気事業等又は発電事業等に係る事業税の課税標準である当該各事業年度の所得を旧法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額の計算の例により算定していたものとみなす。
suppl-5021-5/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-2
In the case where, for a corporation that, in the business year including the day preceding the first day of the first business year beginning on or after the Effective Date (hereinafter referred to as the "first business year" in this paragraph), was conducting, within the electricity supply business, the retail electricity business, etc. prescribed in Article 72-2, paragraph (1), item (iii) of the New Act (hereinafter referred to as the "retail electricity business, etc." in this paragraph) or the power generation business, etc. prescribed in that item (hereinafter referred to as the "power generation business, etc." in this paragraph), the income of each business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. is calculated pursuant to Article 72-23, paragraph (1) of the New Act in accordance with the rules for calculating the individual income amount (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year, that corporation is deemed to have calculated, for each business year that began within 10 years before the first day of the first business year of that corporation, the income of that business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. pursuant to Article 72-23, paragraph (1) of the Former Act in accordance with the rules for calculating the individual income amount of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year.
machine translation, not official
**第三項** 新法附則第九条の二の二第一項の規定（同項に規定する特定寄附金に係る部分に限る。）は、施行日以後に終了する事業年度分の法人の事業税について適用し、施行日前に終了した事業年度分の法人の事業税については、なお従前の例による。
suppl-5021-5/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-3
The provisions of Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in that paragraph) apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.
machine translation, not official
### 第七条
suppl-5021-5/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7
**第一項** 別段の定めがあるものを除き、四年新法の規定中法人の事業税に関する部分は、五号施行日以後に開始する事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を除く。）に係る法人の事業税について適用する。
suppl-5021-5/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-1
Except as otherwise provided, the provisions of the 2022 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Item 5 Effective Date (excluding business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date).
machine translation, not official
**第二項** 別段の定めがあるものを除き、五号施行日前に開始した事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を含む。）に係る法人の事業税については、四年旧法の規定中法人の事業税に関する部分は、なおその効力を有する。
suppl-5021-5/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-2
Except as otherwise provided, with regard to corporate enterprise tax for business years that began before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the 2022 Former Act relating to corporate enterprise tax remain in force.
machine translation, not official
**第三項** 四年新法第七十二条の十三第五項（第一号、第二号、第五号及び第六号に係る部分に限る。）の規定は、これらの号に定める日が五号施行日以後に開始する事業年度の期間（連結子法人にあっては、五号施行日前に開始した連結親法人事業年度の期間を除く。）内の日である場合における同項の法人の事業年度について適用する。
suppl-5021-5/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-3
The provisions of Article 72-13, paragraph (5) of the 2022 New Act (limited to the part relating to items (i), (ii), (v) and (vi)) apply to the business year of the corporation referred to in that paragraph in the case where the day specified in those items falls within the period of a business year beginning on or after the Item 5 Effective Date (for a consolidated subsidiary corporation, excluding the period of a consolidated parent corporation business year that began before the Item 5 Effective Date).
machine translation, not official
**第四項** 次の各号に掲げる事実の区分に応じ当該各号に定める日が五号施行日前に開始した事業年度の期間（連結子法人にあっては、五号施行日前に開始した連結親法人事業年度の期間を含む。）内の日である場合における四年旧法第七十二条の十三第六項から第二十七項までの規定の法人の事業年度については、なお従前の例による。
suppl-5021-5/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4
The provisions then in force continue to govern the business year of a corporation under the provisions of Article 72-13, paragraphs (6) through (27) of the 2022 Former Act in the case where the day specified in each of the following items in accordance with the category of facts set forth in that item falls within the period of a business year that began before the Item 5 Effective Date (for a consolidated subsidiary corporation, including the period of a consolidated parent corporation business year that began before the Item 5 Effective Date).
machine translation, not official
**一** 四年旧法第七十二条の十三第六項の解散 その解散の日
suppl-5021-5/art-7/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-1
the dissolution referred to in Article 72-13, paragraph (6) of the 2022 Former Act: the day of that dissolution;
machine translation, not official
**二** 四年旧法第七十二条の十三第七項の合併 その合併の日の前日
suppl-5021-5/art-7/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-2
the merger referred to in Article 72-13, paragraph (7) of the 2022 Former Act: the day preceding the day of that merger;
machine translation, not official
**三** 四年旧法第七十二条の十三第八項の最初連結親法人事業年度の開始 その開始の日の前日
suppl-5021-5/art-7/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-3
the commencement of the first consolidated parent corporation business year referred to in Article 72-13, paragraph (8) of the 2022 Former Act: the day preceding the day of that commencement;
machine translation, not official
**四** 四年旧法第七十二条の十三第九項の連結子法人の事業年度開始の日及び終了の日がそれぞれ当該開始の日の属する連結親法人事業年度開始の日及び終了の日でないこと 当該開始の日の前日
suppl-5021-5/art-7/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-4
the fact that the first day and the last day of the business year of the consolidated subsidiary corporation referred to in Article 72-13, paragraph (9) of the 2022 Former Act are not, respectively, the first day and the last day of the consolidated parent corporation business year that includes that first day: the day preceding that first day;
machine translation, not official
**五** 四年旧法第七十二条の十三第十項の申請書の提出 同項の連結申請特例年度開始の日の前日
suppl-5021-5/art-7/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-5
the submission of the written application referred to in Article 72-13, paragraph (10) of the 2022 Former Act: the day preceding the first day of the consolidated filing special-case year referred to in that paragraph;
machine translation, not official
**六** 四年旧法第七十二条の十三第十一項の完全支配関係を有することとなったこと 同項の連結親法人事業年度開始の日の前日
suppl-5021-5/art-7/par-4/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-6
the fact of having come to have the full controlling interest referred to in Article 72-13, paragraph (11) of the 2022 Former Act: the day preceding the first day of the consolidated parent corporation business year referred to in that paragraph;
machine translation, not official
**七** 四年旧法第七十二条の十三第十二項の完全支配関係を有することとなったこと 同項の連結申請特例年度開始の日の前日
suppl-5021-5/art-7/par-4/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-7
the fact of having come to have the full controlling interest referred to in Article 72-13, paragraph (12) of the 2022 Former Act: the day preceding the first day of the consolidated filing special-case year referred to in that paragraph;
machine translation, not official
**八** 四年旧法第七十二条の十三第十三項の連結完全支配関係を有しなくなったこと 同項の離脱日の前日
suppl-5021-5/art-7/par-4/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-8
the fact of having ceased to have the consolidated full controlling interest referred to in Article 72-13, paragraph (13) of the 2022 Former Act: the day preceding the departure date referred to in that paragraph;
machine translation, not official
**九** 四年旧法第七十二条の十三第十四項の破産手続開始の決定 その破産手続開始の決定の日
suppl-5021-5/art-7/par-4/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-9
the order commencing bankruptcy proceedings referred to in Article 72-13, paragraph (14) of the 2022 Former Act: the day of that order commencing bankruptcy proceedings;
machine translation, not official
**十** 四年旧法第七十二条の十三第十五項の合併又は残余財産の確定 その合併の日の前日又は残余財産の確定の日
suppl-5021-5/art-7/par-4/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-10
the merger or determination of residual assets referred to in Article 72-13, paragraph (15) of the 2022 Former Act: the day preceding the day of that merger or the day of the determination of residual assets;
machine translation, not official
**十一** 四年旧法第七十二条の十三第十六項の完全支配関係を有することとなったこと 同項の支配日の前日
suppl-5021-5/art-7/par-4/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-11
the fact of having come to have the full controlling interest referred to in Article 72-13, paragraph (16) of the 2022 Former Act: the day preceding the control date referred to in that paragraph;
machine translation, not official
**十二** 四年旧法第七十二条の十三第十七項の解散 その解散の日
suppl-5021-5/art-7/par-4/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-12
the dissolution referred to in Article 72-13, paragraph (17) of the 2022 Former Act: the day of that dissolution;
machine translation, not official
**十三** 四年旧法第七十二条の十三第十八項の合併 その合併の日の前日
suppl-5021-5/art-7/par-4/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-13
the merger referred to in Article 72-13, paragraph (18) of the 2022 Former Act: the day preceding the day of that merger;
machine translation, not official
**十四** 四年旧法第七十二条の十三第十九項の連結子法人がなくなったこと 同項の離脱日の前日
suppl-5021-5/art-7/par-4/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-14
the fact that the consolidated subsidiary corporation referred to in Article 72-13, paragraph (19) of the 2022 Former Act has ceased to exist: the day preceding the departure date referred to in that paragraph;
machine translation, not official
**十五** 四年旧法第七十二条の十三第二十項の公益法人等に該当することとなったこと その該当することとなった日の前日
suppl-5021-5/art-7/par-4/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-15
the fact of having come to fall under a public interest corporation, etc. referred to in Article 72-13, paragraph (20) of the 2022 Former Act: the day preceding the day on which it came to fall under that;
machine translation, not official
**十六** 四年旧法第七十二条の十三第二十一項の普通法人又は協同組合等に該当することとなったこと その該当することとなった日の前日
suppl-5021-5/art-7/par-4/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-16
the fact of having come to fall under an ordinary corporation or a cooperative, etc. referred to in Article 72-13, paragraph (21) of the 2022 Former Act: the day preceding the day on which it came to fall under that;
machine translation, not official
**十七** 四年旧法第七十二条の十三第二十二項の承認を取り消されたこと 同項の取消日の前日
suppl-5021-5/art-7/par-4/item-17 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-17
the fact that approval was revoked as referred to in Article 72-13, paragraph (22) of the 2022 Former Act: the day preceding the revocation date referred to in that paragraph;
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**十八** 四年旧法第七十二条の十三第二十三項の承認を受けたこと その承認を受けた日の属する連結親法人事業年度終了の日
suppl-5021-5/art-7/par-4/item-18 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-18
the fact of having received the approval referred to in Article 72-13, paragraph (23) of the 2022 Former Act: the last day of the consolidated parent corporation business year that includes the day on which that approval was received;
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**十九** 四年旧法第七十二条の十三第二十六項の残余財産の確定 その残余財産の確定の日
suppl-5021-5/art-7/par-4/item-19 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-19 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-19
the determination of residual assets referred to in Article 72-13, paragraph (26) of the 2022 Former Act: the day of that determination of residual assets;
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**二十** 四年旧法第七十二条の十三第二十七項の継続 その継続の日の前日
suppl-5021-5/art-7/par-4/item-20 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-20 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-20
the continuation referred to in Article 72-13, paragraph (27) of the 2022 Former Act: the day preceding the day of that continuation.
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**第五項** 四年新法第七十二条の十三第六項の規定は、五号施行日以後に所得税法等改正法第三条の規定による改正後の法人税法（以下この条において「四年新法人税法」という。）第六十四条の九第一項の規定による承認が効力を失う四年新法第七十二条の十三第六項の内国法人の事業年度について適用する。
suppl-5021-5/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-5
The provisions of Article 72-13, paragraph (6) of the 2022 New Act apply to the business year of the domestic corporation referred to in Article 72-13, paragraph (6) of the 2022 New Act for which the approval under Article 64-9, paragraph (1) of the Corporation Tax Act as amended by Article 3 of the Income Tax Act Amendment Act (hereinafter referred to as the "2022 New Corporation Tax Act" in this Article) ceases to be effective on or after the Item 5 Effective Date.
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**第六項** 四年新法第七十二条の十三第七項の規定は、四年新法人税法第二条第十二号の六の七に規定する通算親法人（次項において「通算親法人」という。）の五号施行日以後に開始する事業年度開始の時又は終了の時に当該通算親法人との間に同条第十二号の七の七に規定する通算完全支配関係がある通算子法人（同条第十二号の七に規定する通算子法人をいう。）の事業年度について適用する。
suppl-5021-5/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-6
The provisions of Article 72-13, paragraph (7) of the 2022 New Act apply to the business year of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of the 2022 New Corporation Tax Act) that has a group tax sharing full controlling interest, prescribed in Article 2, item (xii)-7-7 of the 2022 New Corporation Tax Act, with the group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of the 2022 New Corporation Tax Act (referred to as the "group tax sharing parent corporation" in the following paragraph) at the start or end of a business year of that group tax sharing parent corporation beginning on or after the Item 5 Effective Date.
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**第七項** 四年新法第七十二条の十三第八項から第十項まで及び第十二項の規定は、同条第八項各号又は第九項各号に定める日が通算親法人又は四年新法人税法第六十四条の九第一項に規定する親法人の五号施行日以後に開始する事業年度の期間内の日である場合における四年新法第七十二条の十三第八項の内国法人又は同条第九項各号に掲げる内国法人の事業年度について適用する。
suppl-5021-5/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-7
The provisions of Article 72-13, paragraphs (8) through (10) and (12) of the 2022 New Act apply to the business year of the domestic corporation referred to in Article 72-13, paragraph (8) of the 2022 New Act or of a domestic corporation listed in the items of Article 72-13, paragraph (9) of the 2022 New Act, in the case where the day specified in the items of Article 72-13, paragraph (8) or the items of paragraph (9) of that Article falls within the period of a business year, beginning on or after the Item 5 Effective Date, of a group tax sharing parent corporation or of a parent corporation prescribed in Article 64-9, paragraph (1) of the 2022 New Corporation Tax Act.
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**第八項** 四年新法第七十二条の十三第十一項の規定は、五号施行日以後に開始する同項に規定する期間について適用する。
suppl-5021-5/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-8
The provisions of Article 72-13, paragraph (11) of the 2022 New Act apply to the period prescribed in that paragraph that begins on or after the Item 5 Effective Date.
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**第九項** 所得税法等改正法附則第二十九条第一項の規定により四年新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人が令和四年三月三十一日の属する連結事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した連結事業年度を含む。）において四年旧法第七十二条の二十五第五項の規定の適用を受けていた場合には、当該内国法人は、当該連結事業年度終了の日の翌日において四年新法第七十二条の二十五第五項の提出期限の延長がされたものとみなす。
suppl-5021-5/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-9
Where a domestic corporation that is deemed under Article 29, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act to have received approval under Article 64-9, paragraph (1) of the 2022 New Corporation Tax Act was subject to the application of Article 72-25, paragraph (5) of the 2022 Former Act in the consolidated business year that includes March 31, 2022 (including a consolidated business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), that domestic corporation is deemed to have had the deadline for filing extended under Article 72-25, paragraph (5) of the 2022 New Act on the day following the last day of that consolidated business year.
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### 第八条（不動産取得税に関する経過措置） — Transitional Measures Concerning Real Property Acquisition Tax
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suppl-5021-5/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-8
**第一項** 新法の規定中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
suppl-5021-5/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-8/par-1
The provisions of the New Act relating to real property acquisition tax apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and with regard to real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
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### 第九条（道府県たばこ税に関する経過措置） — Transitional Measures Concerning Prefectural Tobacco Tax
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suppl-5021-5/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-9
**第一項** 附則第一条第一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葉巻たばこに係る道府県たばこ税については、なお従前の例による。
suppl-5021-5/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-9/par-1
The provisions then in force continue to govern prefectural tobacco tax on cigars that was imposed, or should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions.
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### 第十条
suppl-5021-5/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-10
**第一項** 附則第一条第四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葉巻たばこに係る道府県たばこ税については、なお従前の例による。
suppl-5021-5/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-10/par-1
The provisions then in force continue to govern prefectural tobacco tax on cigars that was imposed, or should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions.
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### 第十一条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax
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suppl-5021-5/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-11
**第一項** 新法第七十五条の三（第一号に係る部分に限る。）及び新法附則第十二条の二の規定は、施行日以後のゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前のゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。
suppl-5021-5/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-11/par-1
The provisions of Article 75-3 of the New Act (limited to the part relating to item (i)) and Article 12-2 of the Supplementary Provisions of the New Act apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date, and the provisions then in force continue to govern golf course use tax imposed on the use of golf courses before the Effective Date.
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### 第十二条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-5021-5/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12
**第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、令和二年度以後の年度分の個人の市町村民税について適用し、令和元年度分までの個人の市町村民税については、なお従前の例による。
suppl-5021-5/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-1
Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2019.
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**第二項** 新法第二百九十二条第一項（第十一号及び第十二号に係る部分に限る。）、第二百九十五条第一項（第二号に係る部分に限る。）、第三百十四条の二、第三百十四条の六（第一号に係る部分に限る。）及び第三百十七条の二第一項並びに附則第四条第十三項（第一号に係る部分に限る。）、附則第四条の二第十三項（第一号に係る部分に限る。）、附則第三十三条の二第七項（第一号に係る部分に限る。）、附則第三十三条の三第七項（第一号に係る部分に限る。）、附則第三十四条第六項（第一号に係る部分に限る。）、附則第三十五条第八項（第一号に係る部分に限る。）、附則第三十五条の二第八項（第一号に係る部分に限る。）及び附則第三十五条の四第五項（第一号に係る部分に限る。）の規定は、令和三年度以後の年度分の個人の市町村民税について適用し、令和二年度分までの個人の市町村民税については、なお従前の例による。
suppl-5021-5/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-2
The provisions of Article 292, paragraph (1) of the New Act (limited to the part relating to items (xi) and (xii)), Article 295, paragraph (1) (limited to the part relating to item (ii)), Article 314-2, Article 314-6 (limited to the part relating to item (i)) and Article 317-2, paragraph (1), and Article 4, paragraph (13) (limited to the part relating to item (i)), Article 4-2, paragraph (13) (limited to the part relating to item (i)), Article 33-2, paragraph (7) (limited to the part relating to item (i)), Article 33-3, paragraph (7) (limited to the part relating to item (i)), Article 34, paragraph (6) (limited to the part relating to item (i)), Article 35, paragraph (8) (limited to the part relating to item (i)), Article 35-2, paragraph (8) (limited to the part relating to item (i)) and Article 35-4, paragraph (5) (limited to the part relating to item (i)) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal 2021 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2020, the provisions then in force continue to govern.
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**第三項** 令和三年度分の個人の市町村民税に係る申告書の提出に係る新法第三百十七条の二第一項の規定の適用については、同項ただし書中「地震保険料控除額」とあるのは「地震保険料控除額、ひとり親控除額（地方税法等の一部を改正する法律（令和二年法律第五号）第一条の規定による改正前の地方税法（以下この項において「旧地方税法」という。）第二百九十二条第一項第十一号に規定する寡婦（旧地方税法第三百十四条の二第三項の規定に該当するものに限る。）又は旧地方税法第二百九十二条第一項第十二号に規定する寡夫である第二百九十四条第一項第一号に掲げる者に係るものを除く。）」と、「同法」とあるのは「所得税法」とする。
suppl-5021-5/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-3
For the purpose of applying the provisions of Article 317-2, paragraph (1) of the New Act to the submission of returns relating to individual municipal inhabitant tax for fiscal 2021, the phrase "amount of earthquake insurance premium deduction" in the proviso to that paragraph is deemed to be replaced with "amount of earthquake insurance premium deduction, amount of single parent deduction (excluding that relating to a person listed in Article 294, paragraph (1), item (i) who is a widow prescribed in Article 292, paragraph (1), item (xi) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020) (hereinafter in this paragraph referred to as the "Former Local Tax Act") (limited to one falling under Article 314-2, paragraph (3) of the Former Local Tax Act) or a widower prescribed in Article 292, paragraph (1), item (xii) of the Former Local Tax Act)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
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**第四項** 新法第三百十七条の三の二第一項の規定は、施行日以後に支払を受けるべき同項に規定する給与について提出する同項及び同条第二項に規定する申告書について適用する。
suppl-5021-5/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-4
The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and paragraph (2) of that Article that are submitted with respect to salary prescribed in paragraph (1) of that Article that is payable on or after the Effective Date.
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**第五項** 新法第三百十七条の三の三第一項の規定は、施行日以後に支払を受けるべき所得税法第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。）について提出する新法第三百十七条の三の三第一項に規定する申告書について適用する。
suppl-5021-5/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-5
The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the New Act that are submitted with respect to public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that subject to the provisions of Article 203-7 of that Act) that is payable on or after the Effective Date.
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**第六項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-5021-5/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-6
Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern.
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**第七項** 所得税法等改正法附則第八十四条の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の六第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における旧法第二百九十二条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（旧法第二百九十二条第一項第四号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
suppl-5021-5/art-12/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-7
In the case of applying the provisions of Article 42-12-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation to innovative information industry utilization facilities prescribed in paragraph (1) of that Article, with regard to which the provisions then in force are to continue to govern pursuant to the provisions of Article 84 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern with regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part relating to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the Former Act).
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**第八項** 所得税法等改正法附則第九十八条の規定によりなお従前の例によることとされる旧租税特別措置法第六十八条の十五の七第一項に規定する革新的情報産業活用設備について同条第二項の規定を適用する場合における旧法第二百九十二条第一項第四号の三（旧租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（旧法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
suppl-5021-5/art-12/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-8
In the case of applying the provisions of Article 68-15-7, paragraph (2) of the Former Act on Special Measures Concerning Taxation to innovative information industry utilization facilities prescribed in paragraph (1) of that Article, with regard to which the provisions then in force are to continue to govern pursuant to the provisions of Article 98 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern with regard to the application of the provisions of Article 292, paragraph (1), item (iv)-3 of the Former Act (limited to the part relating to the provisions of Article 68-15-7 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the Former Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the Former Act).
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**第九項** 新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の五の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。
suppl-5021-5/art-12/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-9
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5-2 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (15) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (viii) of the Supplementary Provisions.
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**第十項** 新法第二百九十二条第一項第四号の三（新租税特別措置法第六十八条の十五の六の二の規定に係る部分に限る。以下この項において同じ。）及び附則第八条第十六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の市町村民税について適用する。
suppl-5021-5/art-12/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-10
The provisions of Article 292, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-6-2 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (16) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions listed in Article 1, item (viii) of the Supplementary Provisions.
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**第十一項** 新法附則第八条の二の二第七項及び第九項の規定（同条第一項に規定する特定寄附金に係る部分に限る。）は、施行日以後に終了する事業年度分の法人の市町村民税及び施行日以後に終了する連結事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税及び施行日前に終了した連結事業年度分の法人の市町村民税については、なお従前の例による。
suppl-5021-5/art-12/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-11
The provisions of Article 8-2-2, paragraphs (7) and (9) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in paragraph (1) of that Article) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years ending on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that ended before the Effective Date and corporate municipal inhabitant tax for consolidated business years that ended before the Effective Date, the provisions then in force continue to govern.
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### 第十三条
suppl-5021-5/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13
**第一項** 附則第一条第六号に掲げる規定による改正後の地方税法の規定中個人の市町村民税に関する部分は、令和六年度以後の年度分の個人の市町村民税について適用し、令和五年度分までの個人の市町村民税については、なお従前の例による。
suppl-5021-5/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-1
The provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (vi) of the Supplementary Provisions relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2024 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2023, the provisions then in force continue to govern.
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**第二項** 別段の定めがあるものを除き、四年新法の規定中法人の市町村民税に関する部分は、五号施行日以後に開始する事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を除く。第四項から第六項までにおいて「五号施行日以後事業年度」という。）分の法人の市町村民税について適用する。
suppl-5021-5/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-2
Except as otherwise provided, the provisions of the 2022 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Item 5 Effective Date (excluding business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date; referred to as "business year beginning on or after the Item 5 Effective Date" in paragraphs (4) through (6)).
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**第三項** 別段の定めがあるものを除き、五号施行日前に開始した事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を含む。）分の法人の市町村民税及び五号施行日前に開始した連結事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した連結事業年度を含む。）分の法人の市町村民税については、四年旧法の規定中法人の市町村民税に関する部分は、なおその効力を有する。
suppl-5021-5/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
Except as otherwise provided, with regard to corporate municipal inhabitant tax for business years that began before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before the Item 5 Effective Date (including consolidated business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the 2022 Former Act relating to corporate municipal inhabitant tax remain in force.
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**第四項** 四年新法第三百二十一条の八第三項、第五項及び第六項の規定は、前項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第六項に規定する控除対象個別帰属調整額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
suppl-5021-5/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4
The provisions of Article 321-8, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed adjustment amount prescribed in Article 321-8, paragraph (6) of the 2022 Former Act that is to remain in force pursuant to the provisions of the preceding paragraph. In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order.
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**第五項** 四年新法第三百二十一条の八第三項、第五項及び第六項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第九項に規定する控除対象個別帰属税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
suppl-5021-5/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5
The provisions of Article 321-8, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order.
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**第六項** 四年新法第三百二十一条の八第二十六項、第二十八項及び第二十九項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第十五項に規定する控除対象個別帰属還付税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。
suppl-5021-5/art-13/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6
The provisions of Article 321-8, paragraphs (26), (28) and (29) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order.
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**第七項** 平成三十年四月一日前に開始した事業年度において生じた四年新法第三百二十一条の八第三項に規定する通算適用前欠損金額に係る同項及び同条第五項の規定の適用については、次の表の上欄に掲げる同条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。
第三項 前十年以内 前九年以内
第五項 前十年以内 前九年以内
前十年内事業年度 前九年内事業年度
suppl-5021-5/art-13/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-7
With regard to the application of paragraph (3) of Article 321-8 of the 2022 New Act and paragraph (5) of that Article to the deficit before application of group tax sharing prescribed in paragraph (3) of that Article that arose in a business year beginning before April 1, 2018, the words listed in the middle column of the following table in the provisions of that Article 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.
paragraph (3) within 10 years within nine years
paragraph (5) within 10 years within nine years
business year within preceding ten years business year within preceding nine years
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**第八項** 平成三十年四月一日前に開始した事業年度において生じた四年新法第三百二十一条の八第七項に規定する合併等前欠損金額に係る同項及び同条第八項の規定の適用については、次の表の上欄に掲げる同条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。
第七項 前十年以内 前九年以内
前十年内事業年度 前九年内事業年度
第八項 前十年以内 前九年以内
suppl-5021-5/art-13/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-8
With regard to the application of paragraph (7) of Article 321-8 of the 2022 New Act and paragraph (8) of that Article to the pre-merger loss amount prescribed in paragraph (7) of that Article that arose in a business year beginning before April 1, 2018, the words listed in the middle column of the following table in the provisions of that Article 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.
paragraph (7) within 10 years within nine years
business year within preceding ten years business year within preceding nine years
paragraph (8) within 10 years within nine years
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### 第十四条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-5021-5/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14
**第一項** 別段の定めがあるものを除き、新法の規定中固定資産税に関する部分は、令和二年度以後の年度分の固定資産税について適用し、令和元年度分までの固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply to fixed assets tax for fiscal 2020 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2019, the provisions then in force continue to govern.
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**第二項** 新法第三百四十三条第四項の規定は、令和三年度以後の年度分の固定資産税について適用し、令和二年度分までの固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-2
The provisions of Article 343, paragraph (4) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years, and with regard to fixed assets tax up to fiscal 2020, the provisions then in force continue to govern.
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**第三項** 新法第三百四十三条第五項の規定は、令和三年度以後の年度分の固定資産税について適用する。
suppl-5021-5/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-3
The provisions of Article 343, paragraph (5) of the New Act apply to fixed assets tax for fiscal 2021 and subsequent fiscal years.
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**第四項** 施行日前に新たに建設された旧法第三百四十九条の三第一項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-4
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 349-3, paragraph (1) of the Former Act that were newly constructed before the Effective Date, the provisions then in force continue to govern.
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**第五項** 施行日前に取得された旧法第三百四十九条の三第四項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-5
With regard to fixed assets tax imposed on machinery and equipment prescribed in Article 349-3, paragraph (4) of the Former Act that were acquired before the Effective Date, the provisions then in force continue to govern.
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**第六項** 新法第三百八十四条の三の規定は、同条の条例の施行の日以後に、同条に規定する現所有者であることを知った者について適用する。
suppl-5021-5/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-6
The provisions of Article 384-3 of the New Act apply to a person who comes to know, on or after the date of enforcement of the Municipal Ordinance under that Article, that he or she is the current owner prescribed in that Article.
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**第七項** 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二年三月三十一日までの間に取得された旧法附則第十五条第一項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-7
With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
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**第八項** 平成三十年四月一日から令和二年三月三十一日までの間に取得された旧法附則第十五条第二項に規定する施設又は設備に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-8
With regard to fixed assets tax imposed on facilities or equipment prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2018 to March 31, 2020, the provisions then in force continue to govern.
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**第九項** 平成二十六年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第六項に規定する償却資産に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-9
With regard to fixed assets tax imposed on depreciable assets prescribed in Article 15, paragraph (6) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.
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**第十項** 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二年三月三十一日までの間に新たに製造された旧法附則第十五条第十七項に規定する車両に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-10
With regard to fixed assets tax imposed on vehicles prescribed in Article 15, paragraph (17) of the Supplementary Provisions of the Former Act that were newly manufactured during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
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**第十一項** 平成十六年四月一日から令和二年三月三十一日までの間に取得された旧法附則第十五条第二十一項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-11
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern.
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**第十二項** 農林漁業有機物資源のバイオ燃料の原材料としての利用の促進に関する法律（平成二十年法律第四十五号）の施行の日から令和二年三月三十一日までの間に新設された旧法附則第十五条第二十六項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-12 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-12
With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were newly installed during the period from the date of enforcement of the Act on Promotion of Utilization of Organic Resources Originated from Agriculture, Forestry or Fisheries as Materials for Biomass Fuels (Act No. 45 of 2008) to March 31, 2020, the provisions then in force continue to govern.
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**第十三項** 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号）附則第一条第二号に掲げる規定の施行の日から令和二年三月三十一日までの間に取得された旧法附則第十五条第二十八項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-13 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-13
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011) to March 31, 2020, the provisions then in force continue to govern.
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**第十四項** 平成三十年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第三十三項に規定する特定再生可能エネルギー発電設備に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-14 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-14
With regard to fixed assets tax imposed on specified renewable energy power generation facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2018 to March 31, 2020, the provisions then in force continue to govern.
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**第十五項** 平成二十六年四月一日から令和二年三月三十一日までの間に取得された旧法附則第十五条第三十七項に規定する基幹放送設備若しくは特定地上基幹放送局等設備又は基幹放送局設備に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-15 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-15
With regard to fixed assets tax imposed on basic broadcasting facilities, specified terrestrial basic broadcasting station, etc. facilities, or basic broadcasting station facilities prescribed in Article 15, paragraph (37) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.
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**第十六項** 平成二十六年四月一日から令和二年三月三十一日までの間に取得された旧法附則第十五条第三十九項に規定する機械その他の設備に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-16 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-16
With regard to fixed assets tax imposed on machinery and other equipment prescribed in Article 15, paragraph (39) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2014 to March 31, 2020, the provisions then in force continue to govern.
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**第十七項** 平成二十八年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第四十項に規定する家屋及び償却資産に対して課する固定資産税については、なお従前の例による。
suppl-5021-5/art-14/par-17 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-17
With regard to fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern.
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**第十八項** 施行日から附則第一条第七号に掲げる規定の施行の日の前日までの間における新法附則第十七条の二第五項の表附則第十五条第十三項、第二十一項、第二十四項、第三十七項から第三十九項まで、第四十二項から第四十四項まで、第四十七項及び第四十八項、第十五条の二第二項並びに第十五条の三の項及び新法附則第十七条の二第六項の表附則第十五条第十三項、第二十一項、第二十四項、第三十七項から第三十九項まで、第四十二項から第四十四項まで、第四十七項及び第四十八項、第十五条の二第二項並びに第十五条の三の項の規定の適用については、これらの規定中「、第四十七項及び第四十八項」とあるのは、「及び第四十七項」とする。
suppl-5021-5/art-14/par-18 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-18
For the purpose of applying the provisions of the entry for Article 15, paragraphs (13), (21), (24), (37) through (39), (42) through (44), (47) and (48), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table in Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act, and the entry for Article 15, paragraphs (13), (21), (24), (37) through (39), (42) through (44), (47) and (48), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table in Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act, during the period from the Effective Date to the day before the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, the phrase ", (47) and (48)" in those provisions is deemed to be replaced with "and (47)".
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### 第十五条（市町村たばこ税に関する経過措置） — Transitional Measures Concerning Municipal Tobacco Tax
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suppl-5021-5/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-15
**第一項** 附則第一条第一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葉巻たばこ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-5021-5/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-15/par-1
With regard to municipal tobacco tax on cigars imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第十六条
suppl-5021-5/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-16
**第一項** 附則第一条第四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葉巻たばこ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-5021-5/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-16/par-1
With regard to municipal tobacco tax on cigars imposed, or that should have been imposed, before the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第十七条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-5021-5/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17
**第一項** 附則第一条第十号に掲げる規定による改正後の地方税法第七百一条の三十四第二項の規定は、同号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業に対して課すべき事業所税について適用する。
suppl-5021-5/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17/par-1
The provisions of Article 701-34, paragraph (2) of the Local Tax Act as amended by the provisions listed in Article 1, item (x) of the Supplementary Provisions apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions listed in that item.
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### 第十八条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-5021-5/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18
**第一項** 別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、令和二年度以後の年度分の都市計画税について適用し、令和元年度分までの都市計画税については、なお従前の例による。
suppl-5021-5/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-1
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal 2020 and subsequent fiscal years, and with regard to city planning tax up to fiscal 2019, the provisions then in force continue to govern.
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**第二項** 流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日から令和二年三月三十一日までの間に取得された旧法附則第十五条第一項に規定する施設又は設備に対して課する都市計画税については、なお従前の例による。
suppl-5021-5/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-2
With regard to city planning tax imposed on facilities or equipment prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) to March 31, 2020, the provisions then in force continue to govern.
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**第三項** 平成十六年四月一日から令和二年三月三十一日までの間に取得された旧法附則第十五条第二十一項に規定する家屋に対して課する都市計画税については、なお従前の例による。
suppl-5021-5/art-18/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-3
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (21) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2004 to March 31, 2020, the provisions then in force continue to govern.
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**第四項** 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号）附則第一条第二号に掲げる規定の施行の日から令和二年三月三十一日までの間に取得された旧法附則第十五条第二十八項に規定する家屋に対して課する都市計画税については、なお従前の例による。
suppl-5021-5/art-18/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-4
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (28) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011) to March 31, 2020, the provisions then in force continue to govern.
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**第五項** 平成二十八年四月一日から令和二年三月三十一日までの間に新たに取得された旧法附則第十五条第四十項に規定する家屋に対して課する都市計画税については、なお従前の例による。
suppl-5021-5/art-18/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-18/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-18/par-5
With regard to city planning tax imposed on houses prescribed in Article 15, paragraph (40) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2016 to March 31, 2020, the provisions then in force continue to govern.
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### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5021-5/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-22
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及び特別法人事業税並びにこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5021-5/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-22/par-1
With regard to the application of penal provisions to acts committed before the enforcement of this Act (for the provisions listed in the items of Article 1 of the Supplementary Provisions, the enforcement of those provisions; the same applies hereinafter in this Article), and to acts committed after the enforcement of this Act in relation to local tax and special corporate enterprise tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第二十三条（政令への委任） — Delegation to Cabinet Order
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suppl-5021-5/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-23
**第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-5021-5/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-23/par-1
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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---
## Cites
- suppl-5021-5/art-1/par-1/item-1: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5021-5/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-9
- suppl-5021-5/art-1/par-1/item-1: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5021-5/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-15
- suppl-5021-5/art-1/par-1/item-2: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-5/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3
- suppl-5021-5/art-1/par-1/item-2: 第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5021-5/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2
- suppl-5021-5/art-1/par-1/item-2: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5021-5/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-3
- suppl-5021-5/art-1/par-1/item-2: 第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5021-5/art-12/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-2
- suppl-5021-5/art-1/par-1/item-2: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5021-5/art-12/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-3
- suppl-5021-5/art-1/par-1/item-4: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5021-5/art-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-10
- suppl-5021-5/art-1/par-1/item-4: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5021-5/art-16 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-16
- suppl-5021-5/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5021-5/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-3
- suppl-5021-5/art-1/par-1/item-5: 前二号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5021-5/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4
- suppl-5021-5/art-1/par-1/item-5: 次号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5021-5/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6
- suppl-5021-5/art-1/par-1/item-5: 第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-5/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-5021-5/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-5021-5/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-5021-5/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-5021-5/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-5021-5/art-5/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-7
- suppl-5021-5/art-1/par-1/item-5: 附則第五条第二項から第八項まで → 地方税法 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-5021-5/art-5/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-8
- suppl-5021-5/art-1/par-1/item-5: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5021-5/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-5021-5/art-13/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-2
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-5021-5/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-5021-5/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-5021-5/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-5021-5/art-13/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-7
- suppl-5021-5/art-1/par-1/item-5: 第十三条第二項から第八項まで → 地方税法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-5021-5/art-13/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-8
- suppl-5021-5/art-1/par-1/item-6: 附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-5021-5/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-1
- suppl-5021-5/art-1/par-1/item-6: 第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5021-5/art-13/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-1
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-5021-5/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5021-5/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-5021-5/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8
- suppl-5021-5/art-1/par-1/item-8: 附則第四条第七項から第十項まで → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-5021-5/art-4/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5021-5/art-12/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-10
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5021-5/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-7
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-5021-5/art-12/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-8
- suppl-5021-5/art-1/par-1/item-8: 第十二条第七項から第十項まで → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5021-5/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-9
- suppl-5021-5/art-1/par-1/item-10: 附則第十七条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5021-5/art-17 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17
- suppl-5021-5/art-2/par-1: 第十七条の五第六項 → 地方税法 第十七条の五第六項 (Article 17-5, paragraph (6)), art-17-5/par-6 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- suppl-5021-5/art-2/par-1: 地方税法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1
- suppl-5021-5/art-2/par-2: 新法第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1
- suppl-5021-5/art-2/par-2: 第二号 → 地方税法 第十八条第一項第二号 (Article 18, paragraph (1), item (ii)), art-18/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-18/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-18/par-1/item-2
- suppl-5021-5/art-2/par-2: 地方税法第十七条の五第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1
- suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-3251-226/art-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1
- suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-2
- suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第三項 (Supplementary Provisions, Article 3-2, paragraph (3)), suppl-3251-226/art-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-3
- suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第四項 (Supplementary Provisions, Article 3-2, paragraph (4)), suppl-3251-226/art-3-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-4
- suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第五項 (Supplementary Provisions, Article 3-2, paragraph (5)), suppl-3251-226/art-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-5
- suppl-5021-5/art-3/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-5021-5/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2
- suppl-5021-5/art-4/par-2: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1
- suppl-5021-5/art-4/par-2: 第十一号 → 地方税法 第二十三条第一項第十一号 (Article 23, paragraph (1), item (xi)), art-23/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-11
- suppl-5021-5/art-4/par-2: 第十二号 → 地方税法 第二十三条第一項第十二号 (Article 23, paragraph (1), item (xii)), art-23/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-12
- suppl-5021-5/art-4/par-2: 第二十四条の五第一項 → 地方税法 第二十四条の五第一項 (Article 24-5, paragraph (1)), art-24-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1
- suppl-5021-5/art-4/par-2: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2
- suppl-5021-5/art-4/par-2: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34
- suppl-5021-5/art-4/par-2: 第三十七条 → 地方税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/local-tax-act/art-37 · https://japanlaw.org/l/325AC0000000226/art-37
- suppl-5021-5/art-4/par-2: 第一号 → 地方税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37/par-1/item-1
- suppl-5021-5/art-4/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-5021-5/art-4/par-2: 附則第四条第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5021-5/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7
- suppl-5021-5/art-4/par-3: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-5021-5/art-4/par-3: 地方税法等の一部を改正する法律（令和二年法律第五号）第一条 → e-Gov law 502AC0000000005, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5021-5/art-4/par-3: 第二十四条第一項第一号 → 地方税法 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-24/par-1/item-1
- suppl-5021-5/art-4/par-4: 新法第四十五条の三の二第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1
- suppl-5021-5/art-4/par-4: 同条第二項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-3
- suppl-5021-5/art-4/par-5: 新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1
- suppl-5021-5/art-4/par-5: 所得税法（昭和四十年法律第三十三号）第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- suppl-5021-5/art-4/par-5: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-5021-5/art-4/par-7: 所得税法等改正法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-5021-5/art-4/par-7: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-5021-5/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4
- suppl-5021-5/art-4/par-7: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5021-5/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12
- suppl-5021-5/art-4/par-7: この項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5021-5/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7
- suppl-5021-5/art-4/par-8: この項 → 地方税法 附則第四条第八項 (Supplementary Provisions, Article 4, paragraph (8)), suppl-5021-5/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8
- suppl-5021-5/art-4/par-9: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4
- suppl-5021-5/art-4/par-9: 所得税法等改正法第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-5021-5/art-4/par-9: 次項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-5021-5/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
- suppl-5021-5/art-4/par-9: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5021-5/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12
- suppl-5021-5/art-4/par-9: 第四十二条の十二の五の二 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- suppl-5021-5/art-4/par-9: この項 → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-5021-5/art-4/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9
- suppl-5021-5/art-4/par-9: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5021-5/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8
- suppl-5021-5/art-4/par-10: この項 → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-5021-5/art-4/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
- suppl-5021-5/art-4/par-10: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5021-5/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8
- suppl-5021-5/art-4/par-11: 新法附則第八条の二の二第一項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-1
- suppl-5021-5/art-4/par-11: 第三項 → 地方税法 附則第八条の二の二第三項 (Supplementary Provisions, Article 8-2-2, paragraph (3)), suppl-3251-226/art-8-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-3
- suppl-5021-5/art-5/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-5021-5/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6
- suppl-5021-5/art-5/par-2: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-5/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5
- suppl-5021-5/art-5/par-2: 所得税法等改正法第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-5021-5/art-5/par-2: 附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-5021-5/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-5
- suppl-5021-5/art-5/par-2: この項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-5021-5/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2
- suppl-5021-5/art-5/par-2: 次項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5021-5/art-5/par-2: 第四項から第六項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-5021-5/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4
- suppl-5021-5/art-5/par-2: 第四項から第六項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-5021-5/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5
- suppl-5021-5/art-5/par-2: 第四項から第六項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-5021-5/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6
- suppl-5021-5/art-5/par-3: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-5/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5
- suppl-5021-5/art-5/par-4: 四年新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-5021-5/art-5/par-4: 第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-5021-5/art-5/par-4: 第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6
- suppl-5021-5/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5021-5/art-5/par-5: 四年新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-5021-5/art-5/par-5: 第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-5021-5/art-5/par-5: 第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6
- suppl-5021-5/art-5/par-5: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5021-5/art-5/par-6: 四年新法第五十三条第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/art-53/par-26 · https://japanlaw.org/l/325AC0000000226/art-53/par-26
- suppl-5021-5/art-5/par-6: 第二十八項 → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/ja/local-tax-act/art-53/par-28 · https://japanlaw.org/l/325AC0000000226/art-53/par-28
- suppl-5021-5/art-5/par-6: 第二十九項 → 地方税法 第五十三条第二十九項 (Article 53, paragraph (29)), art-53/par-29 — https://japanlaw.org/ja/local-tax-act/art-53/par-29 · https://japanlaw.org/l/325AC0000000226/art-53/par-29
- suppl-5021-5/art-5/par-6: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- suppl-5021-5/art-5/par-7: 四年新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3
- suppl-5021-5/art-5/par-7: 同条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5
- suppl-5021-5/art-5/par-7: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53
- suppl-5021-5/art-5/par-8: 四年新法第五十三条第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000226/art-53/par-7
- suppl-5021-5/art-5/par-8: 同条第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000226/art-53/par-8
- suppl-5021-5/art-5/par-8: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53
- suppl-5021-5/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5021-5/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-2
- suppl-5021-5/art-6/par-2: 新法第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-3
- suppl-5021-5/art-6/par-2: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1
- suppl-5021-5/art-6/par-3: 新法附則第九条の二の二第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1
- suppl-5021-5/art-7/par-3: 四年新法第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- suppl-5021-5/art-7/par-3: 第一号 → 地方税法 第七十二条の十三第五項第一号 (Article 72-13, paragraph (5), item (i)), art-72-13/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-1
- suppl-5021-5/art-7/par-3: 第二号 → 地方税法 第七十二条の十三第五項第二号 (Article 72-13, paragraph (5), item (ii)), art-72-13/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-2
- suppl-5021-5/art-7/par-3: 第五号 → 地方税法 第七十二条の十三第五項第五号 (Article 72-13, paragraph (5), item (v)), art-72-13/par-5/item-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-5
- suppl-5021-5/art-7/par-3: 第六号 → 地方税法 第七十二条の十三第五項第六号 (Article 72-13, paragraph (5), item (vi)), art-72-13/par-5/item-6 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-6
- suppl-5021-5/art-7/par-5: 四年新法第七十二条の十三第六項 → 地方税法 第七十二条の十三第六項 (Article 72-13, paragraph (6)), art-72-13/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-6
- suppl-5021-5/art-7/par-5: 所得税法等改正法第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-5021-5/art-7/par-5: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5021-5/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7
- suppl-5021-5/art-7/par-5: 第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- suppl-5021-5/art-7/par-6: 四年新法第七十二条の十三第七項 → 地方税法 第七十二条の十三第七項 (Article 72-13, paragraph (7)), art-72-13/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-7
- suppl-5021-5/art-7/par-6: 次項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-5021-5/art-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-7
- suppl-5021-5/art-7/par-7: 四年新法第七十二条の十三第八項から第十項まで → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- suppl-5021-5/art-7/par-7: 四年新法第七十二条の十三第八項から第十項まで → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- suppl-5021-5/art-7/par-7: 四年新法第七十二条の十三第八項から第十項まで → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- suppl-5021-5/art-7/par-7: 第十二項 → 地方税法 第七十二条の十三第十二項 (Article 72-13, paragraph (12)), art-72-13/par-12 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12
- suppl-5021-5/art-7/par-8: 四年新法第七十二条の十三第十一項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11
- suppl-5021-5/art-7/par-9: 四年新法第七十二条の二十五第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-25/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-5
- suppl-5021-5/art-9/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5021-5/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-1
- suppl-5021-5/art-10/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5021-5/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4
- suppl-5021-5/art-11/par-1: 新法第七十五条の三 → 地方税法 第七十五条の三 (Article 75-3), art-75-3 — https://japanlaw.org/ja/local-tax-act/art-75-3 · https://japanlaw.org/l/325AC0000000226/art-75-3
- suppl-5021-5/art-11/par-1: 第一号 → 地方税法 第七十五条の三第一項第一号 (Article 75-3, paragraph (1), item (i)), art-75-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-75-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-75-3/par-1/item-1
- suppl-5021-5/art-11/par-1: 新法附則第十二条の二 → 地方税法 附則第十二条の二の二 (Supplementary Provisions, Article 12-2-2), suppl-3251-226/art-12-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2
- suppl-5021-5/art-12/par-2: 新法第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/ja/local-tax-act/art-292/par-1 · https://japanlaw.org/l/325AC0000000226/art-292/par-1
- suppl-5021-5/art-12/par-2: 第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-11
- suppl-5021-5/art-12/par-2: 第十二号 → 地方税法 第二百九十二条第一項第十二号 (Article 292, paragraph (1), item (xii)), art-292/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-12
- suppl-5021-5/art-12/par-2: 第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1
- suppl-5021-5/art-12/par-2: 第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-295/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-295/par-1/item-2
- suppl-5021-5/art-12/par-2: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/ja/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2
- suppl-5021-5/art-12/par-2: 第三百十四条の六 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6
- suppl-5021-5/art-12/par-2: 第一号 → 地方税法 第三百十四条の六第一項第一号 (Article 314-6, paragraph (1), item (i)), art-314-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1/item-1
- suppl-5021-5/art-12/par-2: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-5021-5/art-12/par-3: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-5021-5/art-12/par-3: 地方税法等の一部を改正する法律（令和二年法律第五号）第一条 → e-Gov law 502AC0000000005, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5021-5/art-12/par-3: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-294/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-294/par-1/item-1
- suppl-5021-5/art-12/par-4: 新法第三百十七条の三の二第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-1
- suppl-5021-5/art-12/par-4: 同条第二項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-3
- suppl-5021-5/art-12/par-5: 新法第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1
- suppl-5021-5/art-12/par-5: 所得税法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1
- suppl-5021-5/art-12/par-5: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7
- suppl-5021-5/art-12/par-7: この項 → 地方税法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5021-5/art-12/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-7
- suppl-5021-5/art-12/par-8: この項 → 地方税法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-5021-5/art-12/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-8
- suppl-5021-5/art-12/par-9: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4
- suppl-5021-5/art-12/par-9: 新租税特別措置法第四十二条の十二の五の二 → 租税特別措置法 第四十二条の十二の六 (Article 42-12-6), art-42-12-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-6
- suppl-5021-5/art-12/par-9: この項 → 地方税法 附則第十二条第九項 (Supplementary Provisions, Article 12, paragraph (9)), suppl-5021-5/art-12/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-9
- suppl-5021-5/art-12/par-9: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5021-5/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8
- suppl-5021-5/art-12/par-10: この項 → 地方税法 附則第十二条第十項 (Supplementary Provisions, Article 12, paragraph (10)), suppl-5021-5/art-12/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-10
- suppl-5021-5/art-12/par-10: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5021-5/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8
- suppl-5021-5/art-12/par-11: 新法附則第八条の二の二第七項 → 地方税法 附則第八条の二の二第七項 (Supplementary Provisions, Article 8-2-2, paragraph (7)), suppl-3251-226/art-8-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-7
- suppl-5021-5/art-12/par-11: 同条第一項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-1
- suppl-5021-5/art-13/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-5021-5/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6
- suppl-5021-5/art-13/par-2: 第四項から第六項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-5021-5/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4
- suppl-5021-5/art-13/par-2: 第四項から第六項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-5021-5/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5
- suppl-5021-5/art-13/par-2: 第四項から第六項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-5021-5/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6
- suppl-5021-5/art-13/par-4: 四年新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-5021-5/art-13/par-4: 第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-5021-5/art-13/par-4: 第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
- suppl-5021-5/art-13/par-4: 前項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
- suppl-5021-5/art-13/par-5: 四年新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-5021-5/art-13/par-5: 第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-5021-5/art-13/par-5: 第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6
- suppl-5021-5/art-13/par-5: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
- suppl-5021-5/art-13/par-6: 四年新法第三百二十一条の八第二十六項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-26 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-26
- suppl-5021-5/art-13/par-6: 第二十八項 → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-28 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-28
- suppl-5021-5/art-13/par-6: 第二十九項 → 地方税法 第三百二十一条の八第二十九項 (Article 321-8, paragraph (29)), art-321-8/par-29 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-29 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-29
- suppl-5021-5/art-13/par-6: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3
- suppl-5021-5/art-13/par-7: 四年新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3
- suppl-5021-5/art-13/par-7: 同条第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5
- suppl-5021-5/art-13/par-7: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/ja/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8
- suppl-5021-5/art-13/par-8: 四年新法第三百二十一条の八第七項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-7
- suppl-5021-5/art-13/par-8: 同条第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8
- suppl-5021-5/art-13/par-8: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/ja/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8
- suppl-5021-5/art-14/par-2: 新法第三百四十三条第四項 → 地方税法 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/ja/local-tax-act/art-343/par-4 · https://japanlaw.org/l/325AC0000000226/art-343/par-4
- suppl-5021-5/art-14/par-3: 新法第三百四十三条第五項 → 地方税法 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/local-tax-act/art-343/par-5 · https://japanlaw.org/l/325AC0000000226/art-343/par-5
- suppl-5021-5/art-14/par-6: 新法第三百八十四条の三 → 地方税法 第三百八十四条の三 (Article 384-3), art-384-3 — https://japanlaw.org/ja/local-tax-act/art-384-3 · https://japanlaw.org/l/325AC0000000226/art-384-3
- suppl-5021-5/art-14/par-18: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5021-5/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-7
- suppl-5021-5/art-14/par-18: 新法附則第十七条の二第五項 → 地方税法 附則第十七条の二第五項 (Supplementary Provisions, Article 17-2, paragraph (5)), suppl-3251-226/art-17-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-5
- suppl-5021-5/art-14/par-18: 新法附則第十七条の二第六項 → 地方税法 附則第十七条の二第六項 (Supplementary Provisions, Article 17-2, paragraph (6)), suppl-3251-226/art-17-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-17-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-17-2/par-6
- suppl-5021-5/art-15/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5021-5/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-1
- suppl-5021-5/art-16/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5021-5/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4
- suppl-5021-5/art-17/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-5/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10
- suppl-5021-5/art-17/par-1: 地方税法第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2
- suppl-5021-5/art-22/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5021-5/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1
- suppl-5021-5/art-22/par-1: この条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5021-5/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-22
## Cited by
40 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-1
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-4
- 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5
- 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6
- 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-8
- 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-10
- 地方税法 附則第三条第一項（延滞金及び還付加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3/par-1
- 地方税法 附則第四条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2
- 地方税法 附則第四条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-7
- 地方税法 附則第四条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-8
- 地方税法 附則第四条第九項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-9
- 地方税法 附則第四条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-10
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-1
- 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2
- 地方税法 附則第五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3
- 地方税法 附則第五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4
- 地方税法 附則第五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5
- 地方税法 附則第五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6
- 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-2
- 地方税法 附則第七条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-5
- 地方税法 附則第七条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-6
- 地方税法 附則第九条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-10/par-1
- 地方税法 附則第十二条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-7
- 地方税法 附則第十二条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-8
- 地方税法 附則第十二条第九項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-9
- 地方税法 附則第十二条第十項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12/par-10
- 地方税法 附則第十三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-1
- 地方税法 附則第十三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-2
- 地方税法 附則第十三条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4
- 地方税法 附則第十三条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5
- 地方税法 附則第十三条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6
- 地方税法 附則第十四条第十八項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-14/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-14/par-18
- 地方税法 附則第十五条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-15/par-1
- 地方税法 附則第十六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-16/par-1
- 地方税法 附則第十七条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-17/par-1
- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-22/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7/par-1
- 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-2
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-311, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-356, 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-20261027T202151-356, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-247, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-250, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-303, 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