# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（市町村民税に関する経過措置） — address `suppl-5021-5/art-12` - 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/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-12 - 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. --- ### 第十二条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official **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". machine translation, not official **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. machine translation, not official **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. machine translation, not official **第六項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。 suppl-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. machine translation, not official **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). machine translation, not official **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). machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official --- ## Cites - 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 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-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 --- ## 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-20261027T202151-356, 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-20261027T214204-240, 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