# 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-5051-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5051-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1
- 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 令和五年三月三一日法律第一号
suppl-5051-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5051-1/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1
**第一項** この法律は、令和五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-5051-1/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 第一条中地方税法第十五条の二、第十五条の六の二第三項、第十七条の五第六項、第二十二条の二第一項、第二十二条の四第一項、第二十七条第一項、第三十条、第六十九条、第七十条、第七十一条の十四、第七十一条の十五第三項及び第四項、第七十一条の十六第一項、第七十一条の二十第一項及び第三項、第七十一条の二十一第一項、第七十一条の三十五、第七十一条の三十六第三項及び第四項、第七十一条の三十七第一項、第七十一条の四十一第一項及び第三項、第七十一条の四十二第一項、第七十一条の五十五、第七十一条の五十六第三項及び第四項、第七十一条の五十七第一項、第七十一条の六十一第一項及び第三項、第七十一条の六十二第一項、第七十二条の八、第七十二条の十、第七十二条の四十六、第七十二条の四十七第三項及び第四項、第七十二条の四十九第一項及び第三項、第七十二条の四十九の十、第七十二条の五十六、第七十二条の六十、第七十二条の六十四、第七十二条の六十九、第七十二条の七十、第七十二条の八十五、第七十二条の九十一、第七十二条の九十二、第七十二条の九十五、第七十二条の百二、第七十二条の百九第一項、第七十二条の百十、第七十三条の九、第七十三条の十一、第七十三条の十九、第七十三条の三十、第七十三条の三十七、第七十三条の三十八、第七十四条の八第一項、第七十四条の十五、第七十四条の十八第一項、第七十四条の二十三、第七十四条の二十四第三項及び第四項、第七十四条の二十八第一項及び第三項、第七十四条の二十九第一項、第七十八条、第八十条、第八十五条、第八十六条、第九十条、第九十一条第三項及び第四項、第九十五条、第九十六条、第百四十四条の十二、第百四十四条の十七、第百四十四条の十九、第百四十四条の二十二、第百四十四条の二十五、第百四十四条の二十六、第百四十四条の二十八、第百四十四条の三十三、第百四十四条の三十七、第百四十四条の三十九、第百四十四条の四十一、第百四十四条の四十七、第百四十四条の四十八第三項及び第四項、第百四十四条の五十二、第百四十四条の五十三、第百四十九条、第百五十二条第一項、第百五十四条第一項、第百五十七条、第百六十六条第一項及び第三項、第百七十一条、第百七十二条第三項及び第四項、第百七十六条第一項及び第三項、第百七十七条第一項、第百七十七条の十四第一項、第百七十七条の十六第一項及び第三項、第百七十七条の二十二第一項及び第三項、第百七十七条の二十三第一項、第百八十六条、第百八十九条、第百九十一条、第百九十二条、第二百一条、第二百二条、第二百六十五条、第二百六十七条、第二百七十二条、第二百七十八条、第二百七十九条第三項及び第四項、第二百八十一条、第二百八十六条、第二百八十七条、第二百九十九条第一項、第三百一条、第三百十七条の四第一項、第三百十七条の七、第三百二十四条、第三百二十八条の十一、第三百二十八条の十二第三項及び第四項、第三百二十八条の十六第一項及び第二項、第三百三十二条、第三百三十三条、第三百五十四条、第三百五十六条、第三百五十八条、第三百七十四条、第三百七十五条、第三百八十五条第一項、第三百九十五条、第三百九十七条、第四百四十六条、第四百四十九条第一項、第四百五十一条、第四百六十条第一項及び第三項、第四百六十三条の三、第四百六十三条の四第三項及び第四項、第四百六十三条の八第一項及び第三項、第四百六十三条の九第一項、第四百六十三条の二十第一項、第四百六十三条の二十二、第四百六十三条の二十八第一項及び第三項、第四百六十三条の二十九、第四百七十一条第一項、第四百七十八条、第四百八十三条、第四百八十四条第三項及び第四項、第四百八十五条の四第一項及び第三項、第四百八十五条の五第一項、第五百二十六条、第五百二十八条、第五百三十条、第五百三十六条、第五百三十七条第三項及び第四項、第五百四十二条、第五百四十三条、第五百八十九条第一項、第五百九十一条、第六百四条第一項及び第三項、第六百九条、第六百十条第三項及び第四項、第六百十四条第一項及び第三項、第六百十五条第一項、第六百七十五条、第六百七十七条、第六百八十二条、第六百八十八条、第六百八十九条第三項及び第四項、第六百九十一条、第六百九十六条、第六百九十七条、第七百条の五十七、第七百条の六十、第七百条の六十一、第七百条の六十七、第七百条の六十八、第七百一条の六、第七百一条の七、第七百一条の十二、第七百一条の十三第三項及び第四項、第七百一条の十九、第七百一条の二十、第七百一条の三十六第一項、第七百一条の三十八第一項及び第二項、第七百一条の五十三第一項、第七百一条の五十六第一項及び第三項、第七百一条の六十一、第七百一条の六十二第三項及び第四項、第七百一条の六十六第一項及び第三項、第七百一条の六十七第一項、第七百八条、第七百十条、第七百十五条、第七百二十一条、第七百二十二条第三項及び第四項、第七百二十四条、第七百二十九条、第七百三十条、第七百三十三条の五、第七百三十三条の七、第七百三十三条の十一、第七百三十三条の十八、第七百三十三条の十九第三項及び第四項、第七百三十三条の二十一、第七百三十三条の二十五、第七百三十三条の二十六並びに第七百五十六条の改正規定並びに同法附則第十二条の二の十一の改正規定、同法附則第十二条の五の改正規定（同条第一項中「、第三項、第五項又は第六項」及び「から第六項まで」を「又は第三項」に改める部分を除く。）、同法附則第二十九条の九の改正規定、同法附則第三十条の二の改正規定（同条第一項中「、第七項及び第八項」を削り、「第八項まで」を「第四項まで」に改める部分を除く。）並びに同法附則第三十五条の三及び第六十三条第四項の改正規定並びに第五条及び第七条（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二十三条第一項及び第二十五条第三項の改正規定を除く。）の規定並びに次条並びに附則第四条第四項から第七項まで、第六条第四項、第八条、第九条、第十条第二項、第十一条第三項、第六項及び第八項、第十三条、第十四条第五項及び第六項、第十七条第三項、第六項及び第八項、第十九条から第二十四条まで、第二十六条並びに第二十七条の規定 令和六年一月一日
suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1
the provisions amending Article 15-2, Article 15-6-2, paragraph (3), Article 17-5, paragraph (6), Article 22-2, paragraph (1), Article 22-4, paragraph (1), Article 27, paragraph (1), Article 30, Article 69, Article 70, Article 71-14, Article 71-15, paragraphs (3) and (4), Article 71-16, paragraph (1), Article 71-20, paragraphs (1) and (3), Article 71-21, paragraph (1), Article 71-35, Article 71-36, paragraphs (3) and (4), Article 71-37, paragraph (1), Article 71-41, paragraphs (1) and (3), Article 71-42, paragraph (1), Article 71-55, Article 71-56, paragraphs (3) and (4), Article 71-57, paragraph (1), Article 71-61, paragraphs (1) and (3), Article 71-62, paragraph (1), Article 72-8, Article 72-10, Article 72-46, Article 72-47, paragraphs (3) and (4), Article 72-49, paragraphs (1) and (3), Article 72-49-10, Article 72-56, Article 72-60, Article 72-64, Article 72-69, Article 72-70, Article 72-85, Article 72-91, Article 72-92, Article 72-95, Article 72-102, Article 72-109, paragraph (1), Article 72-110, Article 73-9, Article 73-11, Article 73-19, Article 73-30, Article 73-37, Article 73-38, Article 74-8, paragraph (1), Article 74-15, Article 74-18, paragraph (1), Article 74-23, Article 74-24, paragraphs (3) and (4), Article 74-28, paragraphs (1) and (3), Article 74-29, paragraph (1), Article 78, Article 80, Article 85, Article 86, Article 90, Article 91, paragraphs (3) and (4), Article 95, Article 96, Article 144-12, Article 144-17, Article 144-19, Article 144-22, Article 144-25, Article 144-26, Article 144-28, Article 144-33, Article 144-37, Article 144-39, Article 144-41, Article 144-47, Article 144-48, paragraphs (3) and (4), Article 144-52, Article 144-53, Article 149, Article 152, paragraph (1), Article 154, paragraph (1), Article 157, Article 166, paragraphs (1) and (3), Article 171, Article 172, paragraphs (3) and (4), Article 176, paragraphs (1) and (3), Article 177, paragraph (1), Article 177-14, paragraph (1), Article 177-16, paragraphs (1) and (3), Article 177-22, paragraphs (1) and (3), Article 177-23, paragraph (1), Article 186, Article 189, Article 191, Article 192, Article 201, Article 202, Article 265, Article 267, Article 272, Article 278, Article 279, paragraphs (3) and (4), Article 281, Article 286, Article 287, Article 299, paragraph (1), Article 301, Article 317-4, paragraph (1), Article 317-7, Article 324, Article 328-11, Article 328-12, paragraphs (3) and (4), Article 328-16, paragraphs (1) and (2), Article 332, Article 333, Article 354, Article 356, Article 358, Article 374, Article 375, Article 385, paragraph (1), Article 395, Article 397, Article 446, Article 449, paragraph (1), Article 451, Article 460, paragraphs (1) and (3), Article 463-3, Article 463-4, paragraphs (3) and (4), Article 463-8, paragraphs (1) and (3), Article 463-9, paragraph (1), Article 463-20, paragraph (1), Article 463-22, Article 463-28, paragraphs (1) and (3), Article 463-29, Article 471, paragraph (1), Article 478, Article 483, Article 484, paragraphs (3) and (4), Article 485-4, paragraphs (1) and (3), Article 485-5, paragraph (1), Article 526, Article 528, Article 530, Article 536, Article 537, paragraphs (3) and (4), Article 542, Article 543, Article 589, paragraph (1), Article 591, Article 604, paragraphs (1) and (3), Article 609, Article 610, paragraphs (3) and (4), Article 614, paragraphs (1) and (3), Article 615, paragraph (1), Article 675, Article 677, Article 682, Article 688, Article 689, paragraphs (3) and (4), Article 691, Article 696, Article 697, Article 700-57, Article 700-60, Article 700-61, Article 700-67, Article 700-68, Article 701-6, Article 701-7, Article 701-12, Article 701-13, paragraphs (3) and (4), Article 701-19, Article 701-20, Article 701-36, paragraph (1), Article 701-38, paragraphs (1) and (2), Article 701-53, paragraph (1), Article 701-56, paragraphs (1) and (3), Article 701-61, Article 701-62, paragraphs (3) and (4), Article 701-66, paragraphs (1) and (3), Article 701-67, paragraph (1), Article 708, Article 710, Article 715, Article 721, Article 722, paragraphs (3) and (4), Article 724, Article 729, Article 730, Article 733-5, Article 733-7, Article 733-11, Article 733-18, Article 733-19, paragraphs (3) and (4), Article 733-21, Article 733-25, Article 733-26 and Article 756 of the Local Tax Act in Article 1, the provisions amending Article 12-2-11 of the Supplementary Provisions of that Act, the provisions amending Article 12-5 of the Supplementary Provisions of that Act (excluding the part replacing ", paragraph (3), (5) or (6)" and "through paragraph (6)" with "or paragraph (3)" in paragraph (1) of that Article), the provisions amending Article 29-9 of the Supplementary Provisions of that Act, the provisions amending Article 30-2 of the Supplementary Provisions of that Act (excluding the part deleting ", paragraphs (7) and (8)" and replacing "through paragraph (8)" with "through paragraph (4)" in paragraph (1) of that Article), and the provisions amending Article 35-3 and Article 63, paragraph (4) of the Supplementary Provisions of that Act, the provisions of Article 5 and Article 7 (excluding the provisions amending Article 23, paragraph (1) and Article 25, paragraph (3) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax), and the provisions of the following Article, Article 4, paragraphs (4) through (7), Article 6, paragraph (4), Article 8, Article 9, Article 10, paragraph (2), Article 11, paragraphs (3), (6) and (8), Article 13, Article 14, paragraphs (5) and (6), Article 17, paragraphs (3), (6) and (8), Articles 19 through 24, Article 26 and Article 27 of the Supplementary Provisions: January 1, 2024;
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**二** 第一条中地方税法第二十三条第一項第四号イの改正規定（「第七項、第八項及び第十一項」を「第七項から第九項まで及び第十二項」に改める部分を除く。）、同法第七十三条の八の改正規定、同法第二百九十二条第一項第四号イの改正規定（「第七項、第八項及び第十一項」を「第七項から第九項まで及び第十二項」に改める部分を除く。）並びに同法第三百四十八条第二項第四十四号、第三百四十九条の三第三十二項、第三百五十三条並びに第三百九十六条第一項及び第三項の改正規定並びに附則第七条第二項及び第十六条第二項の規定 令和六年四月一日
suppl-5051-1/art-1/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-2
the provisions amending Article 23, paragraph (1), item (iv), (a) of the Local Tax Act in Article 1 (excluding the part replacing "paragraphs (7), (8) and (11)" with "paragraphs (7) through (9) and (12)"), the provisions amending Article 73-8 of that Act, the provisions amending Article 292, paragraph (1), item (iv), (a) of that Act (excluding the part replacing "paragraphs (7), (8) and (11)" with "paragraphs (7) through (9) and (12)"), and the provisions amending Article 348, paragraph (2), item (xliv), Article 349-3, paragraph (32), Article 353, and Article 396, paragraphs (1) and (3) of that Act, and the provisions of Article 7, paragraph (2) and Article 16, paragraph (2) of the Supplementary Provisions: April 1, 2024.
machine translation, not official
**三** 第一条中地方税法第四十五条の三の二、第三百十七条の三の二、第三百四十九条の四第七項及び第八項、第三百九十三条並びに第七百六十二条第一号の改正規定並びに附則第四条第三項、第十四条第三項及び第十六条第三項の規定 令和七年一月一日
suppl-5051-1/art-1/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-3
the provisions amending Article 45-3-2, Article 317-3-2, Article 349-4, paragraphs (7) and (8), Article 393 and Article 762, item (i) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraph (3), Article 14, paragraph (3) and Article 16, paragraph (3) of the Supplementary Provisions: January 1, 2025;
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**四** 第二条（次号及び第十二号に掲げる改正規定を除く。）並びに附則第十二条及び第十八条の規定 令和七年四月一日
suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4
the provisions of Article 2 (excluding the amending provisions set forth in the following item and item (xii)), and the provisions of Articles 12 and 18 of the Supplementary Provisions: April 1, 2025;
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**五** 第二条中地方税法第三十四条第一項第十号の二及び第三百十四条の二第一項第十号の二の改正規定並びに附則第五条及び第十五条の規定 令和八年一月一日
suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-5
the provisions amending Article 34, paragraph (1), item (x)-2 and Article 314-2, paragraph (1), item (x)-2 of the Local Tax Act in Article 2, and the provisions of Articles 5 and 15 of the Supplementary Provisions: January 1, 2026;
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**六** 第一条中地方税法第七十二条の十三及び第七十二条の二十六第一項の改正規定並びに附則第六条第二項の規定 土地改良法の一部を改正する法律（令和四年法律第九号）附則第一条ただし書に規定する規定の施行の日
suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-6
the provisions amending Article 72-13 and Article 72-26, paragraph (1) of the Local Tax Act in Article 1, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022);
machine translation, not official
**七** 第一条中地方税法第百四十四条の三に一項を加える改正規定、同法第百四十四条の六の次に一条を加える改正規定、同法第百四十四条の三十二の改正規定、同法第百四十八条に一項を加える改正規定及び同法第四百四十五条に一項を加える改正規定並びに同法附則第十二条の二の七の改正規定並びに附則第十条第一項及び第三項、第十一条第二項並びに第十七条第二項の規定 日本国の自衛隊とオーストラリア国防軍との間における相互のアクセス及び協力の円滑化に関する日本国とオーストラリアとの間の協定の効力発生の日
suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7
the provisions adding one paragraph to Article 144-3 of the Local Tax Act in Article 1, the provisions adding one Article after Article 144-6 of that Act, the provisions amending Article 144-32 of that Act, the provisions adding one paragraph to Article 148 of that Act and the provisions adding one paragraph to Article 445 of that Act, and the provisions amending Article 12-2-7 of the Supplementary Provisions of that Act, and the provisions of Article 10, paragraphs (1) and (3), Article 11, paragraph (2) and Article 17, paragraph (2) of the Supplementary Provisions: the date of entry into force of the Agreement between Japan and Australia concerning the Facilitation of Reciprocal Access and Cooperation between the Self-Defense Forces of Japan and the Australian Defence Force;
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**八** 第一条中地方税法附則第十条第四項及び第十四条第一項の改正規定 道路整備特別措置法及び独立行政法人日本高速道路保有・債務返済機構法の一部を改正する法律（令和五年法律第四十三号）の施行の日
suppl-5051-1/art-1/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-8
the provisions amending Article 10, paragraph (4) and Article 14, paragraph (1) of the Supplementary Provisions of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Road Construction and Improvement and the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency (Act No. 43 of 2023);
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**九** 第一条中地方税法附則第十五条に二項を加える改正規定（第四十六項に係る部分に限る。） 地域公共交通の活性化及び再生に関する法律等の一部を改正する法律（令和五年法律第十八号）附則第一条第二号に掲げる規定の施行の日
suppl-5051-1/art-1/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-9
the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to paragraph (46) of that Article): the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023);
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**十** 第一条中地方税法附則第十五条第十八項の改正規定（「第二十四条第七項」を「第二十四条第八項（同法第二十九条の九において準用する場合を含む。）」に改める部分に限る。） 地域公共交通の活性化及び再生に関する法律等の一部を改正する法律（令和五年法律第十八号）の施行の日
suppl-5051-1/art-1/par-1/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-10
the provisions amending Article 15, paragraph (18) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part replacing "Article 24, paragraph (7)" with "Article 24, paragraph (8) (including as applied mutatis mutandis pursuant to Article 29-9 of that Act)"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems, etc. (Act No. 18 of 2023);
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**十一** 第一条中地方税法第七百四十七条の五及び第七百四十七条の十三の改正規定 所得税法等の一部を改正する法律（令和四年法律第四号）附則第一条第八号に掲げる規定の施行の日
suppl-5051-1/art-1/par-1/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-11
the provisions amending Article 747-5 and Article 747-13 of the Local Tax Act in Article 1: the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022);
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**十二** 第二条中地方税法第二十条の二第二項及び第三項の改正規定並びに附則第三条の規定 公布の日から起算して三年三月を超えない範囲内において政令で定める日
suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-12
the provisions amending Article 20-2, paragraphs (2) and (3) of the Local Tax Act in Article 2, and the provisions of Article 3 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years and three months from the date of promulgation.
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### 第二条（徴収猶予の申請手続等に関する経過措置） — Transitional Measures Concerning Procedures for Applying for Deferral of Collection, etc.
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suppl-5051-1/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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。）第十五条の二の規定は、前条第一号に掲げる規定の施行の日（以下「一号施行日」という。）以後に申請される地方税法第十五条第一項及び第二項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）について適用し、一号施行日前に申請された徴収の猶予については、なお従前の例による。
suppl-5051-1/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2/par-1
The provisions of Article 15-2 of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to the deferral of collection under Article 15, paragraphs (1) and (2) of the Local Tax Act (hereinafter referred to as "deferral of collection" in this Article) for which application is made on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article (hereinafter referred to as the "Item 1 Effective Date"), and the provisions then in force continue to govern deferral of collection for which application was made before the Item 1 Effective Date.
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### 第三条（公示送達に関する経過措置） — Transitional Measures Concerning Service by Public Notice
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suppl-5051-1/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3
**第一項** 第二条の規定による改正後の地方税法第二十条の二の規定は、附則第一条第十二号に掲げる規定の施行の日以後にする公示送達について適用し、同日前にした公示送達については、なお従前の例による。
suppl-5051-1/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3/par-1
The provisions of Article 20-2 of the Local Tax Act as amended by Article 2 apply to service by public notice made on or after the date of enforcement of the provisions set forth in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern service by public notice made 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-5051-1/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4
**第一項** 新法第三十三条の規定は、この法律の施行の日（以下「施行日」という。）以後に発生する同条第一項に規定する特定非常災害について適用する。
suppl-5051-1/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-1
The provisions of Article 33 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
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**第二項** 施行日から令和六年三月三十一日までの間に効力を生ずる新法第三十七条の二第二項の規定による指定に係る同項の規定の適用については、同項第四号中「この項の規定により受けようとする指定の効力を生ずる日前一年以内」とあるのは、「令和五年四月一日からこの項の規定により受けようとする指定の効力を生ずる日の前日までの間」とする。
suppl-5051-1/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-2
With regard to the application of Article 37-2, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect".
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**第三項** 新法第四十五条の三の二第二項の規定は、令和七年一月一日以後に支払を受けるべき地方税法第四十五条の二第一項ただし書に規定する給与（以下この項において「給与」という。）について提出する同法第四十五条の三の二第一項の規定による申告書について適用し、同日前に支払を受けるべき給与について提出した同項の規定による申告書については、なお従前の例による。
suppl-5051-1/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-3
The provisions of Article 45-3-2, paragraph (2) of the New Act apply to the returns under Article 45-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 45-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 45-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date.
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**第四項** 新法第七十一条の十四第二項から第八項まで及び第七十一条の十五第三項の規定は、一号施行日以後に地方税法第七十一条の十一第一項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用し、一号施行日前に当該提出期限が到来した道府県民税の利子割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県民税の利子割に係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。）第七十一条の十四の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十一条の十五の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十一条の十四第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-4
The provisions of Article 71-14, paragraphs (2) through (8) and Article 71-15, paragraph (3) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-14 of the Local Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Act") (excluding that to which Article 71-14, paragraph (5) of the Former Act applies) or the substantial additional charge under Article 71-15 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the interest levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-14, paragraph (5), item (ii) of the New Act.
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**第五項** 新法第七十一条の三十五第三項から第九項まで及び第七十一条の三十六第三項の規定は、一号施行日以後に地方税法第七十一条の三十一第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用し、一号施行日前に当該提出期限が到来した道府県民税の配当割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県民税の配当割に係る旧法第七十一条の三十五の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七十一条の三十六の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十一条の三十五第六項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-5
The provisions of Article 71-35, paragraphs (3) through (9) and Article 71-36, paragraph (3) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-35 of the Former Act (excluding that to which paragraph (6) of that Article applies) or the substantial additional charge under Article 71-36 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the dividend levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-35, paragraph (6), item (ii) of the New Act.
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**第六項** 新法第七十一条の五十五第三項から第九項まで及び第七十一条の五十六第三項の規定は、一号施行日以後に地方税法第七十一条の五十一第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用し、一号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割に係る旧法第七十一条の五十五の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七十一条の五十六の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十一条の五十五第六項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-4/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-6
The provisions of Article 71-55, paragraphs (3) through (9) and Article 71-56, paragraph (3) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 71-55 of the Former Act (excluding that to which paragraph (6) of that Article applies) or the substantial additional charge under Article 71-56 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the share transfer income levy of prefectural inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 71-55, paragraph (6), item (ii) of the New Act.
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**第七項** 新法附則第三十五条の三第一項から第十項までの規定は、同条第一項の道府県民税の所得割の納税義務者が施行日以後に同項に規定する払込みにより同項に規定する取得をする同項に規定する特定株式について適用し、旧法附則第三十五条の三第一項の道府県民税の所得割の納税義務者が施行日前に同項に規定する払込みにより同項に規定する取得をした同項に規定する特定株式については、なお従前の例による。
suppl-5051-1/art-4/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-7
The provisions of Article 35-3, paragraphs (1) through (10) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquires, by the payment prescribed in that paragraph, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of prefectural inhabitant tax prescribed in that paragraph acquired, by the payment prescribed in that paragraph, before the Effective Date.
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**第八項** 新法第二十三条第一項第四号（所得税法等の一部を改正する法律（令和五年法律第三号）第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。附則第十四条第七項において「新租税特別措置法」という。）第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十一項（同号の規定に係る部分に限る。）及び第十二項（同号の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用する。
suppl-5051-1/art-4/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-8
The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in Article 14, paragraph (7) of the Supplementary Provisions) as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023); the same applies hereinafter in this paragraph) and Article 8, paragraph (11) (limited to the part relating to the provisions of that item) and paragraph (12) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date.
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### 第五条
suppl-5051-1/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-5
**第一項** 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第三十四条第一項（第十号の二に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の道府県民税について適用し、令和七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-5051-1/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-5/par-1
The provisions of Article 34, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (limited to the part relating to item (x)-2) apply from individual prefectural inhabitant tax for fiscal year 2026, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2025.
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### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
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suppl-5051-1/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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-5051-1/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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.
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**第二項** 新法第七十二条の十三第五項（第四号に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項第四号に掲げる事実が生ずる場合について適用する。
suppl-5051-1/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2
The provisions of Article 72-13, paragraph (5) of the New Act (limited to the part relating to item (iv)) apply to the case where the fact set forth in item (iv) of that paragraph arises on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions.
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**第三項** 新法第七十二条の二十九第三項、第五項及び第六項（これらの規定を新法第七十二条の三十第一項の規定により読み替えて適用する場合を含む。）の規定は、施行日以後に残余財産が確定する法人の当該残余財産の確定の日の属する事業年度（施行日前に残余財産が確定した法人の当該残余財産の確定の日の属する事業年度で当該事業年度の旧法第七十二条の二十九第三項（旧法第七十二条の三十第一項の規定により読み替えて適用する場合を含む。）の規定による申告書の提出期限が施行日以後に到来するもの（以下この項において「経過事業年度」という。）を含む。）に係る法人の事業税について適用し、施行日前に残余財産が確定した法人の当該残余財産の確定の日の属する事業年度（経過事業年度を除く。）に係る法人の事業税については、なお従前の例による。
suppl-5051-1/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-3
The provisions of Article 72-29, paragraphs (3), (5) and (6) of the New Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the New Act) apply to corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets are determined on or after the Effective Date (including the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date, for which the deadline for filing the return under Article 72-29, paragraph (3) of the Former Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the Former Act) arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this paragraph)), and the provisions then in force continue to govern corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date (excluding a transitional business year).
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**第四項** 新法第七十二条の四十六第二項から第八項まで及び第七十二条の四十七第三項の規定は、一号施行日以後に地方税法第七十二条の三十二第一項に規定する申告書の提出期限が到来する法人の事業税について適用し、一号施行日前に当該提出期限が到来した法人の事業税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した法人の事業税に係る旧法第七十二条の四十六の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十二条の四十七の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十二条の四十六第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-4
The provisions of Article 72-46, paragraphs (2) through (8) and Article 72-47, paragraph (3) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 72-46 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 72-47 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 72-46, paragraph (5), item (ii) of the New Act.
machine translation, not official
**第五項** 新法第七十二条の四十八第三項（第二号に係る部分に限る。）の規定は、施行日以後に終了する事業年度に係る法人の事業税について適用し、施行日前に終了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-5051-1/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-5
The provisions of Article 72-48, paragraph (3) of the New Act (limited to the part relating to item (ii)) 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.
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**第六項** 新法第七十二条の四十九の十二第九項から第十二項までの規定は、施行日以後に発生する同条第九項に規定する特定非常災害について適用する。
suppl-5051-1/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-6
The provisions of Article 72-49-12, paragraphs (9) through (12) of the New Act apply to a specified extraordinary disaster prescribed in Article 72-49-12, paragraph (9) of the New Act that occurs on or after the Effective Date.
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### 第七条（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-5051-1/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7
**第一項** 次項に定めるものを除き、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-5051-1/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-1
Except as provided in the following paragraph, 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 the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
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**第二項** 新法第七十三条の八第一項の規定は、附則第一条第二号に掲げる規定の施行の日（以下この項及び附則第十六条第二項において「二号施行日」という。）以後に行われる新法第七十三条の八第一項の規定による質問、検査又は提示若しくは提出の要求について適用し、二号施行日前に行われた旧法第七十三条の八第一項の規定による質問、検査又は提示若しくは提出の要求については、なお従前の例による。
suppl-5051-1/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2
The provisions of Article 73-8, paragraph (1) of the New Act apply to questioning, inspection, or a demand for presentation or submission under Article 73-8, paragraph (1) of the New Act made on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Item 2 Effective Date" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions), and the provisions then in force continue to govern questioning, inspection, or a demand for presentation or submission under Article 73-8, paragraph (1) of the Former Act made before the Item 2 Effective Date.
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### 第八条（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-5051-1/art-8 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8
**第一項** 新法第七十四条の二十三第二項から第八項まで及び第七十四条の二十四第三項の規定は、一号施行日以後に地方税法第七十四条の二十第一項に規定する申告書の提出期限が到来する道府県たばこ税について適用し、一号施行日前に当該提出期限が到来した道府県たばこ税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県たばこ税に係る旧法第七十四条の二十三の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十四条の二十四の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十四条の二十三第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-8/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8/par-1
The provisions of Article 74-23, paragraphs (2) through (8) and Article 74-24, paragraph (3) of the New Act apply to prefectural tobacco tax for which the deadline for filing the return prescribed in Article 74-20, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 74-23 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 74-24 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to prefectural tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 74-23, paragraph (5), item (ii) of the New Act.
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### 第九条（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-5051-1/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9
**第一項** 新法第九十条第二項から第八項まで及び第九十一条第三項の規定は、一号施行日以後に地方税法第八十七条第一項に規定する申告書の提出期限が到来するゴルフ場利用税について適用し、一号施行日前に当該提出期限が到来したゴルフ場利用税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来したゴルフ場利用税に係る旧法第九十条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第九十一条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第九十条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9/par-1
The provisions of Article 90, paragraphs (2) through (8) and Article 91, paragraph (3) of the New Act apply to golf course use tax for which the deadline for filing the return prescribed in Article 87, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern golf course use tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 90 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 91 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to golf course use tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 90, paragraph (5), item (ii) of the New Act.
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### 第十条（軽油引取税に関する経過措置） — Transitional Measures Concerning Light Oil Delivery Tax
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suppl-5051-1/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10
**第一項** 新法第百四十四条の三第五項及び第百四十四条の六の二の規定は、附則第一条第七号に掲げる規定の施行の日（以下「七号施行日」という。）以後の軽油の輸入及び軽油又は燃料炭化水素油の消費に対して課すべき軽油引取税について適用する。
suppl-5051-1/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1
The provisions of Article 144-3, paragraph (5) and Article 144-6-2 of the New Act apply to light oil delivery tax to be imposed on the importation of light oil and the consumption of light oil or fuel hydrocarbon oil on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions (hereinafter referred to as the "Item 7 Effective Date").
machine translation, not official
**第二項** 新法第百四十四条の四十七第二項から第八項まで及び第百四十四条の四十八第三項の規定は、一号施行日以後に地方税法第百四十四条の四十四第一項に規定する申告書の提出期限が到来する軽油引取税について適用し、一号施行日前に当該提出期限が到来した軽油引取税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した軽油引取税に係る旧法第百四十四条の四十七の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第百四十四条の四十八の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第百四十四条の四十七第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2
The provisions of Article 144-47, paragraphs (2) through (8) and Article 144-48, paragraph (3) of the New Act apply to light oil delivery tax for which the deadline for filing the return prescribed in Article 144-44, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 144-47 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 144-48 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to light oil delivery tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 144-47, paragraph (5), item (ii) of the New Act.
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**第三項** 新法附則第十二条の二の七第一項（第二号に係る部分に限る。）、第七項及び第八項の規定は、七号施行日以後の軽油の引取り及び譲渡に対して課すべき軽油引取税について適用し、七号施行日前の軽油の引取り及び譲渡に対して課する軽油引取税については、なお従前の例による。
suppl-5051-1/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-3
The provisions of Article 12-2-7, paragraph (1) (limited to the part relating to item (ii)), and Article 12-2-7, paragraphs (7) and (8) of the Supplementary Provisions of the New Act apply to light oil delivery tax to be imposed on the taking delivery and transfer of light oil on or after the Item 7 Effective Date, and the provisions then in force continue to govern light oil delivery tax imposed on the taking delivery and transfer of light oil before the Item 7 Effective Date.
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### 第十一条（自動車税に関する経過措置） — Transitional Measures Concerning Automobile Tax
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suppl-5051-1/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11
**第一項** 別段の定めがあるものを除き、新法の規定中自動車税の環境性能割に関する部分は、施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、施行日前に取得された自動車に対して課する自動車税の環境性能割については、なお従前の例による。
suppl-5051-1/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-1
Except as otherwise provided, the provisions of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Effective Date.
machine translation, not official
**第二項** 新法第百四十八条第三項の規定中自動車税の環境性能割に関する部分は、七号施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、同項の規定中自動車税の種別割に関する部分は、七号施行日の属する年度分の七号施行日以後に納税義務が発生した者に課する自動車税の種別割及び同年度の翌年度以後の年度分の自動車税の種別割について適用する。
suppl-5051-1/art-11/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-2
The provisions of Article 148, paragraph (3) of the New Act relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 7 Effective Date, and the provisions of that paragraph relating to the type-based levy of automobile tax apply to the type-based levy of automobile tax imposed, for the fiscal year that includes the Item 7 Effective Date, on persons for whom tax liability arises on or after the Item 7 Effective Date, and to the type-based levy of automobile tax for the fiscal years following that fiscal year.
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**第三項** 新法第百四十九条、第百五十七条及び附則第十二条の二の十一の規定は、一号施行日以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、一号施行日前に取得された自動車に対して課する自動車税の環境性能割については、なお従前の例による。
suppl-5051-1/art-11/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-3
The provisions of Article 149 and Article 157 of the New Act and Article 12-2-11 of the Supplementary Provisions of the New Act apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 1 Effective Date.
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**第四項** 施行日以後最初に行う地方税法第百四十九条第四項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第百四十九条第一項から第三項までの規定の適用を受ける自動車の範囲について行うものとする。
suppl-5051-1/art-11/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-4
The first review conducted under Article 149, paragraph (4) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 149, paragraphs (1) through (3) of the New Act apply on or after April 1, 2026.
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**第五項** 施行日以後最初に行う地方税法第百五十七条第六項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第百五十七条第一項から第五項までの規定の適用を受ける自動車の範囲について行うものとする。
suppl-5051-1/art-11/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-5
The first review conducted under Article 157, paragraph (6) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of motor vehicles to which Article 157, paragraphs (1) through (5) of the New Act apply on or after April 1, 2026.
machine translation, not official
**第六項** 新法第百七十一条第二項から第八項まで及び第百七十二条第三項の規定は、一号施行日以後に地方税法第百六十一条第一項に規定する申告書の提出期限が到来する自動車税の環境性能割について適用し、一号施行日前に当該提出期限が到来した自動車税の環境性能割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した自動車税の環境性能割に係る旧法第百七十一条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第百七十二条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第百七十一条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-11/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-6
The provisions of Article 171, paragraphs (2) through (8) and Article 172, paragraph (3) of the New Act apply to the environmental performance levy of automobile tax for which the deadline for filing the return prescribed in Article 161, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of automobile tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 171 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 172 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to the environmental performance levy of automobile tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 171, paragraph (5), item (ii) of the New Act.
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**第七項** 新法附則第十二条の三の規定は、令和五年度以後の年度分の自動車税の種別割について適用し、令和四年度分までの自動車税の種別割については、なお従前の例による。
suppl-5051-1/art-11/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-7
The provisions of Article 12-3 of the Supplementary Provisions of the New Act apply from the type-based levy of automobile tax for fiscal year 2023, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2022.
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**第八項** 附則第一条第一号に掲げる規定による改正後の地方税法附則第十二条の五の規定は、令和五年度分の一号施行日以後に納税義務が発生した者に課する自動車税の種別割及び令和六年度以後の年度分の自動車税の種別割について適用し、令和五年度分までの一号施行日前に納税義務が発生した者に課する自動車税の種別割については、なお従前の例による。
suppl-5051-1/art-11/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-8
The provisions of Article 12-5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (i) of the Supplementary Provisions apply to the type-based levy of automobile tax for fiscal year 2023 imposed on persons for whom tax liability arises on or after the Item 1 Effective Date and to the type-based levy of automobile tax for fiscal year 2024 and thereafter, and the provisions then in force continue to govern the type-based levy of automobile tax up to fiscal year 2023 imposed on persons for whom tax liability arose before the Item 1 Effective Date.
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### 第十二条
suppl-5051-1/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12
**第一項** 附則第一条第四号に掲げる規定による改正後の地方税法（附則第十八条第一項において「七年新法」という。）の規定中自動車税の環境性能割に関する部分は、同号に掲げる規定の施行の日（以下この条及び附則第十八条において「四号施行日」という。）以後に取得された自動車に対して課すべき自動車税の環境性能割について適用し、四号施行日前に取得された自動車に対して課する自動車税の環境性能割については、なお従前の例による。
suppl-5051-1/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-1
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2025 New Act" in Article 18, paragraph (1) of the Supplementary Provisions) relating to the environmental performance levy of automobile tax apply to the environmental performance levy of automobile tax to be imposed on motor vehicles acquired on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 4 Effective Date" in this Article and Article 18 of the Supplementary Provisions), and the provisions then in force continue to govern the environmental performance levy of automobile tax imposed on motor vehicles acquired before the Item 4 Effective Date.
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**第二項** 四号施行日以後における前条第四項及び第五項の規定の適用については、同条第四項中「地方税法第百四十九条第四項」とあるのは「附則第一条第四号に掲げる規定による改正後の地方税法（次項において「七年新法」という。）第百四十九条第五項」と、「新法第百四十九条第一項から第三項まで」とあるのは「同条第一項から第四項まで」と、同条第五項中「地方税法第百五十七条第六項」とあるのは「七年新法第百五十七条第七項」と、「新法第百五十七条第一項から第五項まで」とあるのは「同条第一項から第六項まで」とする。
suppl-5051-1/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-2
With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, the phrase "Article 149, paragraph (4) of the Local Tax Act" in paragraph (4) of that Article is deemed to be replaced with "Article 149, paragraph (5) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the '2025 New Act' in the following paragraph)", the phrase "Article 149, paragraphs (1) through (3) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (4) of that Article", the phrase "Article 157, paragraph (6) of the Local Tax Act" in paragraph (5) of that Article is deemed to be replaced with "Article 157, paragraph (7) of the 2025 New Act", and the phrase "Article 157, paragraphs (1) through (5) of the New Act" in that paragraph is deemed to be replaced with "paragraphs (1) through (6) of that Article".
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### 第十三条（道府県法定外普通税に関する経過措置） — Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
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suppl-5051-1/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-13
**第一項** 新法第二百七十八条第二項から第八項まで及び第二百七十九条第三項の規定は、一号施行日以後に地方税法第二百七十六条第一項に規定する納入申告書の提出期限が到来する道府県法定外普通税について適用し、一号施行日前に当該提出期限が到来した道府県法定外普通税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した道府県法定外普通税に係る旧法第二百七十八条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第二百七十九条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第二百七十八条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-13/par-1
The provisions of Article 278, paragraphs (2) through (8) and Article 279, paragraph (3) of the New Act apply to prefectural non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 276, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern prefectural non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 278 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 279 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to prefectural non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 278, paragraph (5), item (ii) of the New Act.
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### 第十四条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax
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suppl-5051-1/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14
**第一項** 新法第三百十四条の規定は、施行日以後に発生する同条第一項に規定する特定非常災害について適用する。
suppl-5051-1/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-1
The provisions of Article 314 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the Effective Date.
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**第二項** 施行日から令和六年三月三十一日までの間に効力を生ずる新法第三百十四条の七第二項の規定による指定に係る同項の規定の適用については、同項第四号中「この項の規定により受けようとする指定の効力を生ずる日前一年以内」とあるのは、「令和五年四月一日からこの項の規定により受けようとする指定の効力を生ずる日の前日までの間」とする。
suppl-5051-1/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-2
With regard to the application of Article 314-7, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect".
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**第三項** 新法第三百十七条の三の二第二項の規定は、令和七年一月一日以後に支払を受けるべき地方税法第三百十七条の二第一項ただし書に規定する給与（以下この項において「給与」という。）について提出する同法第三百十七条の三の二第一項の規定による申告書について適用し、同日前に支払を受けるべき給与について提出した同項の規定による申告書については、なお従前の例による。
suppl-5051-1/art-14/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3
The provisions of Article 317-3-2, paragraph (2) of the New Act apply to the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date.
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**第四項** 新法第三百十七条の六第七項の規定は、施行日以後に提出すべき同項に規定する報告書について適用し、施行日前に提出すべき旧法第三百十七条の六第七項に規定する報告書については、なお従前の例による。
suppl-5051-1/art-14/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-4
The provisions of Article 317-6, paragraph (7) of the New Act apply to the report prescribed in that paragraph that is to be submitted on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 317-6, paragraph (7) of the Former Act that was to be submitted before the Effective Date.
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**第五項** 新法第三百二十八条の十一第二項から第八項まで及び第三百二十八条の十二第三項の規定は、一号施行日以後に地方税法第三百二十八条の九第一項に規定する納入申告書の提出期限が到来する個人の市町村民税について適用し、一号施行日前に当該提出期限が到来した個人の市町村民税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した個人の市町村民税に係る旧法第三百二十八条の十一の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第三百二十八条の十二の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第三百二十八条の十一第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-14/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-5
The provisions of Article 328-11, paragraphs (2) through (8) and Article 328-12, paragraph (3) of the New Act apply to individual municipal inhabitant tax for which the deadline for filing the remittance return prescribed in Article 328-9, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 328-11 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 328-12 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 328-11, paragraph (5), item (ii) of the New Act.
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**第六項** 新法附則第三十五条の三第十一項から第二十項までの規定は、同条第十一項の市町村民税の所得割の納税義務者が施行日以後に同条第一項に規定する払込みにより同項に規定する取得をする同項に規定する特定株式について適用し、旧法附則第三十五条の三第十一項の市町村民税の所得割の納税義務者が施行日前に同条第一項に規定する払込みにより同項に規定する取得をした同項に規定する特定株式については、なお従前の例による。
suppl-5051-1/art-14/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-6
The provisions of Article 35-3, paragraphs (11) through (20) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of municipal inhabitant tax prescribed in paragraph (11) of that Article acquires, by the payment prescribed in paragraph (1) of that Article, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax prescribed in Article 35-3, paragraph (11) of the Supplementary Provisions of the Former Act acquired, by the payment prescribed in paragraph (1) of that Article, before the Effective Date.
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**第七項** 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七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十一項（同号の規定に係る部分に限る。）及び第十二項（同号の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用する。
suppl-5051-1/art-14/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-7
The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (11) (limited to the part relating to the provisions of that item) and paragraph (12) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date.
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### 第十五条
suppl-5051-1/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-15
**第一項** 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第三百十四条の二第一項（第十号の二に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の市町村民税について適用し、令和七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-5051-1/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-15/par-1
The provisions of Article 314-2, paragraph (1) of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (limited to the part relating to item (x)-2) apply from individual municipal inhabitant tax for fiscal year 2026, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2025.
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### 第十六条（固定資産税に関する経過措置） — Transitional Measures Concerning Fixed Assets Tax
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suppl-5051-1/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16
**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、令和五年度以後の年度分の固定資産税について適用し、令和四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-5051-1/art-16/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-1
Except as otherwise provided, the provisions of the New Act relating to fixed assets tax apply from fixed assets tax for fiscal year 2023, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2022.
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**第二項** 新法第三百五十三条第一項及び第三百九十六条第一項の規定は、二号施行日以後に行われるこれらの規定による質問、検査又は提示若しくは提出の要求について適用し、二号施行日前に行われた旧法第三百五十三条第一項及び第三百九十六条第一項の規定による質問、検査又は提示若しくは提出の要求については、なお従前の例による。
suppl-5051-1/art-16/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-2
The provisions of Article 353, paragraph (1) and Article 396, paragraph (1) of the New Act apply to questioning, inspection, or a demand for presentation or submission under those provisions made on or after the Item 2 Effective Date, and the provisions then in force continue to govern questioning, inspection, or a demand for presentation or submission under Article 353, paragraph (1) and Article 396, paragraph (1) of the Former Act made before the Item 2 Effective Date.
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**第三項** 新法第三百九十三条第二項及び第三項の規定は、令和七年度以後の年度分の固定資産税について適用し、令和六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-5051-1/art-16/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-3
The provisions of Article 393, paragraphs (2) and (3) of the New Act apply from fixed assets tax for fiscal year 2025, and the provisions then in force continue to govern fixed assets tax up to fiscal year 2024.
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**第四項** 平成三十一年四月一日から令和五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四項に規定する家屋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-5051-1/art-16/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-4
The provisions then in force continue to govern fixed assets tax imposed on houses prescribed in Article 15, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired during the period from April 1, 2019 to March 31, 2023.
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**第五項** 平成三十一年四月一日から令和五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八項に規定する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-5051-1/art-16/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-5
The provisions then in force continue to govern fixed assets tax imposed on equipment prescribed in Article 15, paragraph (8) of the Supplementary Provisions of the Former Act that was newly acquired during the period from April 1, 2019 to March 31, 2023.
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**第六項** 平成二十七年四月一日から令和五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十五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-5051-1/art-16/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-6
The provisions then in force continue to govern fixed assets tax imposed on houses and depreciable assets prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023.
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**第七項** 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十年法律第四十九号）の施行の日から令和五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十八項に規定する家屋又は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-5051-1/art-16/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-7
The provisions then in force continue to govern fixed assets tax imposed on houses or depreciable assets prescribed in Article 15, paragraph (18) 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 Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023.
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**第八項** 平成二十五年四月一日から令和五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二十七項に規定する鉄道施設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-5051-1/art-16/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-8
The provisions then in force continue to govern fixed assets tax imposed on railway facilities prescribed in Article 15, paragraph (27) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2013 to March 31, 2023.
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**第九項** 平成二十九年四月一日から令和五年三月三十一日までの間に受けた旧法附則第十五条第三十三項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定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-5051-1/art-16/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-9
The provisions then in force continue to govern fixed assets tax imposed on fixed assets used for the specified workplace-based childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, in relation to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023.
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**第十項** 令和三年四月一日から令和五年三月三十一日までの間に取得（共有持分の取得を含む。）又は改良が行われた旧法附則第十六条の二第十一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-5051-1/art-16/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-10
The provisions then in force continue to govern fixed assets tax imposed on depreciable assets prescribed in Article 16-2, paragraph (11) of the Supplementary Provisions of the Former Act that were acquired (including the acquisition of a share of co-ownership) or improved during the period from April 1, 2021 to March 31, 2023.
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**第十一項** 施行日から附則第一条第九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九項、第十六項、第十九項、第三十一項から第三十五項まで、第三十八項、第三十九項、第四十三項及び第四十六項、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九項、第十六項、第十九項、第三十一項から第三十五項まで、第三十八項、第三十九項、第四十三項及び第四十六項、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「、第四十三項及び第四十六項」とあるのは、「及び第四十三項」とする。
suppl-5051-1/art-16/par-11 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-11
With regard to the application of the provisions in the rows for Article 15, paragraphs (9), (16), (19), (31) through (35), (38), (39), (43) and (46), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (5) of the Supplementary Provisions of the New Act and in the rows for Article 15, paragraphs (9), (16), (19), (31) through (35), (38), (39), (43) and (46), Article 15-2, paragraph (2) and Article 15-3 of the Supplementary Provisions in the table of Article 17-2, paragraph (6) of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions set forth in Article 1, item (ix) of the Supplementary Provisions, the phrase ", (43) and (46)" in those provisions is deemed to be replaced with "and (43)".
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### 第十七条（軽自動車税に関する経過措置） — Transitional Measures Concerning Light Motor Vehicle Tax
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suppl-5051-1/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17
**第一項** 別段の定めがあるものを除き、新法の規定中軽自動車税の環境性能割に関する部分は、施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、施行日前に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割については、なお従前の例による。
suppl-5051-1/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-1
Except as otherwise provided, the provisions of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Effective Date.
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**第二項** 新法第四百四十五条第三項の規定中軽自動車税の環境性能割に関する部分は、七号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、同項の規定中軽自動車税の種別割に関する部分は、七号施行日の属する年度の翌年度（七号施行日が四月一日である場合には、七号施行日の属する年度）以後の年度分の軽自動車税の種別割について適用する。
suppl-5051-1/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-2
The provisions of Article 445, paragraph (3) of the New Act relating to the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 7 Effective Date, and the provisions of that paragraph relating to the type-based levy of light motor vehicle tax apply to the type-based levy of light motor vehicle tax for the fiscal years from the fiscal year following the fiscal year that includes the Item 7 Effective Date (or, where the Item 7 Effective Date is April 1, the fiscal year that includes the Item 7 Effective Date) onward.
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**第三項** 新法第四百四十六条、第四百五十一条及び附則第二十九条の九の規定は、一号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、一号施行日前に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割については、なお従前の例による。
suppl-5051-1/art-17/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-3
The provisions of Article 446 and Article 451 of the New Act and Article 29-9 of the Supplementary Provisions of the New Act apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 1 Effective Date, and the provisions then in force continue to govern the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 1 Effective Date.
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**第四項** 施行日以後最初に行う地方税法第四百四十六条第四項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第四百四十六条第一項から第三項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
suppl-5051-1/art-17/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-4
The first review conducted under Article 446, paragraph (4) of the Local Tax Act on or after the Effective Date is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which Article 446, paragraphs (1) through (3) of the New Act apply on or after April 1, 2026.
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**第五項** 施行日以後最初に行う地方税法第四百五十一条第六項の規定による見直しは、同項の規定にかかわらず、令和八年四月一日以後に新法第四百五十一条第一項から第五項までの規定の適用を受ける三輪以上の軽自動車の範囲について行うものとする。
suppl-5051-1/art-17/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-5
The first review conducted on or after the Effective Date pursuant to Article 451, paragraph (6) of the Local Tax Act is, notwithstanding that paragraph, to be conducted with regard to the scope of light motor vehicles with three or more wheels to which the provisions of Article 451, paragraphs (1) through (5) of the New Act apply on or after April 1, 2026.
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**第六項** 新法第四百六十三条の三第二項から第八項まで及び第四百六十三条の四第三項の規定は、一号施行日以後に地方税法第四百五十五条第一項に規定する申告書の提出期限が到来する軽自動車税の環境性能割について適用し、一号施行日前に当該提出期限が到来した軽自動車税の環境性能割については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した軽自動車税の環境性能割に係る旧法第四百六十三条の三の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第四百六十三条の四の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第四百六十三条の三第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-17/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-6
The provisions of Article 463-3, paragraphs (2) through (8) and Article 463-4, paragraph (3) of the New Act apply to the environmental performance levy of light motor vehicle tax for which the deadline for filing the return prescribed in Article 455, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for the environmental performance levy of light motor vehicle tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 463-3 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 463-4 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to the environmental performance levy of light motor vehicle tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 463-3, paragraph (5), item (ii) of the New Act.
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**第七項** 新法附則第三十条の規定は、令和五年度以後の年度分の軽自動車税の種別割について適用し、令和四年度分までの軽自動車税の種別割については、なお従前の例による。
suppl-5051-1/art-17/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-7
The provisions of Article 30 of the Supplementary Provisions of the New Act apply to the type-based levy of light motor vehicle tax for fiscal year 2023 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.
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**第八項** 附則第一条第一号に掲げる規定による改正後の地方税法附則第三十条の二の規定は、令和六年度以後の年度分の軽自動車税の種別割について適用し、令和五年度分までの軽自動車税の種別割については、なお従前の例による。
suppl-5051-1/art-17/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-8
The provisions of Article 30-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (i) of the Supplementary Provisions apply to the type-based levy of light motor vehicle tax for fiscal year 2024 and thereafter, and for the type-based levy of light motor vehicle tax for fiscal year 2023 and earlier, the provisions then in force continue to govern.
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### 第十八条
suppl-5051-1/art-18 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18
**第一項** 七年新法の規定中軽自動車税の環境性能割に関する部分は、四号施行日以後に取得された三輪以上の軽自動車に対して課すべき軽自動車税の環境性能割について適用し、四号施行日前に取得された三輪以上の軽自動車に対して課する軽自動車税の環境性能割については、なお従前の例による。
suppl-5051-1/art-18/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-1
The provisions of the 2025 New Act concerning the environmental performance levy of light motor vehicle tax apply to the environmental performance levy of light motor vehicle tax to be imposed on light motor vehicles with three or more wheels acquired on or after the Item 4 Effective Date, and for the environmental performance levy of light motor vehicle tax imposed on light motor vehicles with three or more wheels acquired before the Item 4 Effective Date, the provisions then in force continue to govern.
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**第二項** 四号施行日以後における前条第四項及び第五項の規定の適用については、同条第四項中「地方税法第四百四十六条第四項」とあるのは「附則第一条第四号に掲げる規定による改正後の地方税法（次項において「七年新法」という。）第四百四十六条第四項」と、「新法第四百四十六条第一項」とあるのは「同条第一項」と、同条第五項中「地方税法第四百五十一条第六項」とあるのは「七年新法第四百五十一条第六項」と、「新法第四百五十一条第一項」とあるのは「同条第一項」とする。
suppl-5051-1/art-18/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-2
With regard to the application of paragraphs (4) and (5) of the preceding Article on or after the Item 4 Effective Date, in paragraph (4) of that Article, the phrase "Article 446, paragraph (4) of the Local Tax Act" is deemed to be replaced with "Article 446, paragraph (4) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions ('the 2025 New Act' in the following paragraph)" and the phrase "Article 446, paragraphs (1) through (3) of the New Act" is deemed to be replaced with "paragraphs (1) through (3) of that Article", and in paragraph (5) of that Article, the phrase "Article 451, paragraph (6) of the Local Tax Act" is deemed to be replaced with "Article 451, paragraph (6) of the 2025 New Act" and the phrase "Article 451, paragraphs (1) through (5) of the New Act" is deemed to be replaced with "paragraphs (1) through (5) of that Article".
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### 第十九条（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-5051-1/art-19 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-19
**第一項** 新法第四百八十三条第二項から第八項まで及び第四百八十四条第三項の規定は、一号施行日以後に地方税法第四百八十条第一項に規定する申告書の提出期限が到来する市町村たばこ税について適用し、一号施行日前に当該提出期限が到来した市町村たばこ税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した市町村たばこ税に係る旧法第四百八十三条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第四百八十四条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第四百八十三条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-19/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-19/par-1
The provisions of Article 483, paragraphs (2) through (8) and Article 484, paragraph (3) of the New Act apply to municipal tobacco tax for which the deadline for filing the return prescribed in Article 480, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for municipal tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 483 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 484 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to municipal tobacco tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 483, paragraph (5), item (ii) of the New Act.
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### 第二十条（鉱産税に関する経過措置） — Transitional Measures Concerning Mineral Product Tax
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suppl-5051-1/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-20
**第一項** 新法第五百三十六条第二項から第八項まで及び第五百三十七条第三項の規定は、一号施行日以後に申告書の提出期限が到来する鉱産税について適用し、一号施行日前に当該提出期限が到来した鉱産税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した鉱産税に係る旧法第五百三十六条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第五百三十七条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第五百三十六条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-20/par-1
The provisions of Article 536, paragraphs (2) through (8) and Article 537, paragraph (3) of the New Act apply to mineral product tax for which the deadline for filing the return arrives on or after the Item 1 Effective Date, and for mineral product tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 536 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 537 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to mineral product tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 536, paragraph (5), item (ii) of the New Act.
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### 第二十一条（特別土地保有税に関する経過措置） — Transitional Measures Concerning Special Land Holding Tax
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suppl-5051-1/art-21 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-21
**第一項** 新法第六百九条第二項から第八項まで及び第六百十条第三項の規定は、一号施行日以後に地方税法第六百六条第一項に規定する申告書の提出期限が到来する特別土地保有税について適用し、一号施行日前に当該提出期限が到来した特別土地保有税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した特別土地保有税に係る旧法第六百九条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第六百十条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第六百九条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-21/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-21/par-1
The provisions of Article 609, paragraphs (2) through (8) and Article 610, paragraph (3) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 606, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for special land holding tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 609 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 610 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to special land holding tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 609, paragraph (5), item (ii) of the New Act.
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### 第二十二条（市町村法定外普通税に関する経過措置） — Transitional Measures Concerning Municipal Non-Statutory Ordinary Tax
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suppl-5051-1/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-22
**第一項** 新法第六百八十八条第二項から第八項まで及び第六百八十九条第三項の規定は、一号施行日以後に地方税法第六百八十六条第一項に規定する納入申告書の提出期限が到来する市町村法定外普通税について適用し、一号施行日前に当該提出期限が到来した市町村法定外普通税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した市町村法定外普通税に係る旧法第六百八十八条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第六百八十九条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第六百八十八条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-22/par-1
The provisions of Article 688, paragraphs (2) through (8) and Article 689, paragraph (3) of the New Act apply to municipal non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 686, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for municipal non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 688 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 689 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to municipal non-statutory ordinary tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 688, paragraph (5), item (ii) of the New Act.
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### 第二十三条（入湯税に関する経過措置） — Transitional Measures Concerning Bathing Tax
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suppl-5051-1/art-23 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-23
**第一項** 新法第七百一条の十二第二項から第八項まで及び第七百一条の十三第三項の規定は、一号施行日以後に納入申告書の提出期限が到来する入湯税について適用し、一号施行日前に当該提出期限が到来した入湯税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した入湯税に係る旧法第七百一条の十二の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百一条の十三の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百一条の十二第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-23/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-23/par-1
The provisions of Article 701-12, paragraphs (2) through (8) and Article 701-13, paragraph (3) of the New Act apply to bathing tax for which the deadline for filing the remittance return arrives on or after the Item 1 Effective Date, and for bathing tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 701-12 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 701-13 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to bathing tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 701-12, paragraph (5), item (ii) of the New Act.
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### 第二十四条（事業所税に関する経過措置） — Transitional Measures Concerning Business Office Tax
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suppl-5051-1/art-24 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-24
**第一項** 新法第七百一条の六十一第二項から第八項まで及び第七百一条の六十二第三項の規定は、一号施行日以後に地方税法第七百一条の五十八第一項に規定する申告書の提出期限が到来する事業所税について適用し、一号施行日前に当該提出期限が到来した事業所税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した事業所税に係る旧法第七百一条の六十一の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百一条の六十二の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百一条の六十一第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-24/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-24/par-1
The provisions of Article 701-61, paragraphs (2) through (8) and Article 701-62, paragraph (3) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-58, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for business office tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 701-61 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 701-62 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to business office tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 701-61, paragraph (5), item (ii) of the New Act.
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### 第二十五条（都市計画税に関する経過措置） — Transitional Measures Concerning City Planning Tax
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suppl-5051-1/art-25 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25
**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、令和五年度以後の年度分の都市計画税について適用し、令和四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-5051-1/art-25/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-1
Except as otherwise provided, the provisions of the New Act concerning city planning tax apply to city planning tax for fiscal year 2023 and thereafter, and for city planning tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.
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**第二項** 平成二十七年四月一日から令和五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十五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-5051-1/art-25/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-2
For city planning tax imposed on houses prescribed in Article 15, paragraph (15) of the Supplementary Provisions of the Former Act that were newly acquired during the period from April 1, 2015 to March 31, 2023, the provisions then in force continue to govern.
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**第三項** 地域公共交通の活性化及び再生に関する法律の一部を改正する法律（平成二十年法律第四十九号）の施行の日から令和五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-5051-1/art-25/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-25/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-3
For city planning tax imposed on houses prescribed in Article 15, paragraph (18) 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 Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 49 of 2008) to March 31, 2023, the provisions then in force continue to govern.
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**第四項** 平成二十九年四月一日から令和五年三月三十一日までの間に受けた旧法附則第十五条第三十三項に規定する政府の補助に係る同項に規定する特定事業所内保育施設の用に供する固定資産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-5051-1/art-25/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-25/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-25/par-4
For city planning tax imposed on fixed assets used for the specified in-house childcare facilities prescribed in Article 15, paragraph (33) of the Supplementary Provisions of the Former Act, pertaining to the government subsidy prescribed in that paragraph received during the period from April 1, 2017 to March 31, 2023, the provisions then in force continue to govern.
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### 第二十六条（水利地益税等に関する経過措置） — Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
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suppl-5051-1/art-26 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-26
**第一項** 新法第七百二十一条第二項から第八項まで及び第七百二十二条第三項の規定は、一号施行日以後に納入申告書の提出期限が到来する水利地益税等について適用し、一号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した水利地益税等に係る旧法第七百二十一条の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百二十二条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百二十一条第五項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-26/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-26/par-1
The provisions of Article 721, paragraphs (2) through (8) and Article 722, paragraph (3) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return arrives on or after the Item 1 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 721 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 722 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 721, paragraph (5), item (ii) of the New Act.
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### 第二十七条（法定外目的税に関する経過措置） — Transitional Measures Concerning Non-Statutory Earmarked Tax
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suppl-5051-1/art-27 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-27
**第一項** 新法第七百三十三条の十八第三項から第九項まで及び第七百三十三条の十九第三項の規定は、一号施行日以後に地方税法第七百三十三条の十六第一項に規定する納入申告書の提出期限が到来する法定外目的税について適用し、一号施行日前に当該提出期限が到来した法定外目的税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した法定外目的税に係る旧法第七百三十三条の十八の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七百三十三条の十九の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百三十三条の十八第六項第二号に規定する特定不申告加算金等とみなす。
suppl-5051-1/art-27/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-27/par-1
The provisions of Article 733-18, paragraphs (3) through (9) and Article 733-19, paragraph (3) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-16, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for non-statutory earmarked tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 733-18 of the Former Act (excluding that to which the provisions of paragraph (6) of that Article apply) or the substantial additional charge under Article 733-19 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to non-statutory earmarked tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 733-18, paragraph (6), item (ii) of the New Act.
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### 第二十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5051-1/art-29 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-29
**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及び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-5051-1/art-29/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-29/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第三十条（政令への委任） — Delegation to Cabinet Order
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suppl-5051-1/art-30 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-30
**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-5051-1/art-30/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-30/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
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- suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-5051-1/art-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-4
- suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-5051-1/art-4/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-5
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- suppl-5051-1/art-1/par-1/item-1: 附則第四条第四項から第七項まで → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-5051-1/art-4/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-7
- suppl-5051-1/art-1/par-1/item-1: 第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-5051-1/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-4
- suppl-5051-1/art-1/par-1/item-1: 第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5051-1/art-8 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8
- suppl-5051-1/art-1/par-1/item-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5051-1/art-9 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9
- suppl-5051-1/art-1/par-1/item-1: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5051-1/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2
- suppl-5051-1/art-1/par-1/item-1: 第十一条第三項 → 地方税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5051-1/art-11/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-3
- suppl-5051-1/art-1/par-1/item-1: 第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-5051-1/art-11/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-6
- suppl-5051-1/art-1/par-1/item-1: 第八項 → 地方税法 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-5051-1/art-11/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-8
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- suppl-5051-1/art-1/par-1/item-1: 第十四条第五項 → 地方税法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-5051-1/art-14/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-5
- suppl-5051-1/art-1/par-1/item-1: 第六項 → 地方税法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-5051-1/art-14/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-6
- suppl-5051-1/art-1/par-1/item-1: 第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5051-1/art-17/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-3
- suppl-5051-1/art-1/par-1/item-1: 第六項 → 地方税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-5051-1/art-17/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-6
- suppl-5051-1/art-1/par-1/item-1: 第八項 → 地方税法 附則第十七条第八項 (Supplementary Provisions, Article 17, paragraph (8)), suppl-5051-1/art-17/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-8
- suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5051-1/art-19 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-19
- suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-5051-1/art-20 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-20
- suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5051-1/art-21 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-21
- suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5051-1/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-22
- suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5051-1/art-23 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-23
- suppl-5051-1/art-1/par-1/item-1: 第十九条から第二十四条まで → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-5051-1/art-24 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-24
- suppl-5051-1/art-1/par-1/item-1: 第二十六条 → 地方税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5051-1/art-26 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-26
- suppl-5051-1/art-1/par-1/item-1: 第二十七条 → 地方税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-5051-1/art-27 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-27
- suppl-5051-1/art-1/par-1/item-2: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5051-1/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2
- suppl-5051-1/art-1/par-1/item-2: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5051-1/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-2
- suppl-5051-1/art-1/par-1/item-3: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5051-1/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-3
- suppl-5051-1/art-1/par-1/item-3: 第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5051-1/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3
- suppl-5051-1/art-1/par-1/item-3: 第十六条第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-5051-1/art-16/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-3
- suppl-5051-1/art-1/par-1/item-4: 次号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5051-1/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-5
- suppl-5051-1/art-1/par-1/item-4: 第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-5051-1/art-1/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-12
- suppl-5051-1/art-1/par-1/item-4: 附則第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-1/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12
- suppl-5051-1/art-1/par-1/item-4: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5051-1/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18
- suppl-5051-1/art-1/par-1/item-5: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5051-1/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-5
- suppl-5051-1/art-1/par-1/item-5: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5051-1/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-15
- suppl-5051-1/art-1/par-1/item-6: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5051-1/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2
- suppl-5051-1/art-1/par-1/item-7: 附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5051-1/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1
- suppl-5051-1/art-1/par-1/item-7: 第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5051-1/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-3
- suppl-5051-1/art-1/par-1/item-7: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5051-1/art-11/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-2
- suppl-5051-1/art-1/par-1/item-7: 第十七条第二項 → 地方税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5051-1/art-17/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-2
- suppl-5051-1/art-1/par-1/item-12: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5051-1/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3
- suppl-5051-1/art-2/par-1: 第十五条の二 → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2
- suppl-5051-1/art-2/par-1: 前条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5051-1/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1
- suppl-5051-1/art-2/par-1: 地方税法第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1
- suppl-5051-1/art-2/par-1: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-15/par-2
- suppl-5051-1/art-2/par-1: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-5051-1/art-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2
- suppl-5051-1/art-3/par-1: 地方税法第二十条の二 → 地方税法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/local-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000226/art-20-2
- suppl-5051-1/art-3/par-1: 附則第一条第十二号 → 地方税法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-5051-1/art-1/par-1/item-12 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-12
- suppl-5051-1/art-4/par-1: 新法第三十三条 → 地方税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/local-tax-act/art-33 · https://japanlaw.org/l/325AC0000000226/art-33
- suppl-5051-1/art-4/par-1: 同条第一項 → 地方税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/local-tax-act/art-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-33/par-1
- suppl-5051-1/art-4/par-2: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2
- suppl-5051-1/art-4/par-3: 新法第四十五条の三の二第二項 → 地方税法 第四十五条の三の二第二項 (Article 45-3-2, paragraph (2)), art-45-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-2
- suppl-5051-1/art-4/par-3: 地方税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-5051-1/art-4/par-3: この項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5051-1/art-4/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-3
- suppl-5051-1/art-4/par-3: 同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-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第二項 (Article 71-14, paragraph (2)), art-71-14/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-2
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第三項 (Article 71-14, paragraph (3)), art-71-14/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-3
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第四項 (Article 71-14, paragraph (4)), art-71-14/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-4
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第五項 (Article 71-14, paragraph (5)), art-71-14/par-5 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-5
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第六項 (Article 71-14, paragraph (6)), art-71-14/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-6
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第七項 (Article 71-14, paragraph (7)), art-71-14/par-7 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-7
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第二項から第八項まで → 地方税法 第七十一条の十四第八項 (Article 71-14, paragraph (8)), art-71-14/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-8
- suppl-5051-1/art-4/par-4: 第七十一条の十五第三項 → 地方税法 第七十一条の十五第三項 (Article 71-15, paragraph (3)), art-71-15/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-3
- suppl-5051-1/art-4/par-4: 地方税法第七十一条の十一第一項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-1
- suppl-5051-1/art-4/par-4: 新法第七十一条の十四第五項第二号 → 地方税法 第七十一条の十四第五項第二号 (Article 71-14, paragraph (5), item (ii)), art-71-14/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-5/item-2
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第三項 (Article 71-35, paragraph (3)), art-71-35/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-3
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第四項 (Article 71-35, paragraph (4)), art-71-35/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-4
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第五項 (Article 71-35, paragraph (5)), art-71-35/par-5 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-5
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第六項 (Article 71-35, paragraph (6)), art-71-35/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-6
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第七項 (Article 71-35, paragraph (7)), art-71-35/par-7 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-7 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-7
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第八項 (Article 71-35, paragraph (8)), art-71-35/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-8
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第三項から第九項まで → 地方税法 第七十一条の三十五第九項 (Article 71-35, paragraph (9)), art-71-35/par-9 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-9 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-9
- suppl-5051-1/art-4/par-5: 第七十一条の三十六第三項 → 地方税法 第七十一条の三十六第三項 (Article 71-36, paragraph (3)), art-71-36/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-36/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-3
- suppl-5051-1/art-4/par-5: 地方税法第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2
- suppl-5051-1/art-4/par-5: 新法第七十一条の三十五第六項第二号 → 地方税法 第七十一条の三十五第六項第二号 (Article 71-35, paragraph (6), item (ii)), art-71-35/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-6/item-2
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第三項 (Article 71-55, paragraph (3)), art-71-55/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-3
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第四項 (Article 71-55, paragraph (4)), art-71-55/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-4
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第五項 (Article 71-55, paragraph (5)), art-71-55/par-5 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-5 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-5
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第六項 (Article 71-55, paragraph (6)), art-71-55/par-6 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-6 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-6
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第七項 (Article 71-55, paragraph (7)), art-71-55/par-7 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-7 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-7
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第八項 (Article 71-55, paragraph (8)), art-71-55/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-8
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第三項から第九項まで → 地方税法 第七十一条の五十五第九項 (Article 71-55, paragraph (9)), art-71-55/par-9 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-9 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-9
- suppl-5051-1/art-4/par-6: 第七十一条の五十六第三項 → 地方税法 第七十一条の五十六第三項 (Article 71-56, paragraph (3)), art-71-56/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-3
- suppl-5051-1/art-4/par-6: 地方税法第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2
- suppl-5051-1/art-4/par-6: 新法第七十一条の五十五第六項第二号 → 地方税法 第七十一条の五十五第六項第二号 (Article 71-55, paragraph (6), item (ii)), art-71-55/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-6/item-2
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-1
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第十項 (Supplementary Provisions, Article 35-3, paragraph (10)), suppl-3251-226/art-35-3/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-10
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第二項 (Supplementary Provisions, Article 35-3, paragraph (2)), suppl-3251-226/art-35-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-2
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-3
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第四項 (Supplementary Provisions, Article 35-3, paragraph (4)), suppl-3251-226/art-35-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-4
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第五項 (Supplementary Provisions, Article 35-3, paragraph (5)), suppl-3251-226/art-35-3/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-5
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第六項 (Supplementary Provisions, Article 35-3, paragraph (6)), suppl-3251-226/art-35-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-6
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第七項 (Supplementary Provisions, Article 35-3, paragraph (7)), suppl-3251-226/art-35-3/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-7
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-8
- suppl-5051-1/art-4/par-7: 新法附則第三十五条の三第一項から第十項まで → 地方税法 附則第三十五条の三第九項 (Supplementary Provisions, Article 35-3, paragraph (9)), suppl-3251-226/art-35-3/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-9
- suppl-5051-1/art-4/par-8: 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-5051-1/art-4/par-8: 所得税法等の一部を改正する法律（令和五年法律第三号）第十条 → e-Gov law 505AC0000000003, 第十条 (Article 10), art-10 — not held in this collection
- suppl-5051-1/art-4/par-8: 附則第十四条第七項 → 地方税法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-5051-1/art-14/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-7
- suppl-5051-1/art-4/par-8: 第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- suppl-5051-1/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-5051-1/art-4/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-8
- suppl-5051-1/art-5/par-1: 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-5051-1/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-5
- suppl-5051-1/art-5/par-1: 地方税法第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/local-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1
- suppl-5051-1/art-5/par-1: 第十号の二 → 地方税法 第三十四条第一項第十号の二 (Article 34, paragraph (1), item (x-2)), art-34/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-10-2
- suppl-5051-1/art-6/par-2: 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-5051-1/art-6/par-2: 第四号 → 地方税法 第七十二条の十三第五項第四号 (Article 72-13, paragraph (5), item (iv)), art-72-13/par-5/item-4 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4
- suppl-5051-1/art-6/par-2: 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-5051-1/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-6
- suppl-5051-1/art-6/par-3: 新法第七十二条の二十九第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3
- suppl-5051-1/art-6/par-3: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-5
- suppl-5051-1/art-6/par-3: 第六項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-6
- suppl-5051-1/art-6/par-3: 新法第七十二条の三十第一項 → 地方税法 第七十二条の三十第一項 (Article 72-30, paragraph (1)), art-72-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-1
- suppl-5051-1/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5051-1/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-3
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第三項 (Article 72-46, paragraph (3)), art-72-46/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-3
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-4
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第五項 (Article 72-46, paragraph (5)), art-72-46/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-5
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-6
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第七項 (Article 72-46, paragraph (7)), art-72-46/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-7
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第八項 (Article 72-46, paragraph (8)), art-72-46/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-8
- suppl-5051-1/art-6/par-4: 第七十二条の四十七第三項 → 地方税法 第七十二条の四十七第三項 (Article 72-47, paragraph (3)), art-72-47/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3
- suppl-5051-1/art-6/par-4: 地方税法第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第五項第二号 → 地方税法 第七十二条の四十六第五項第二号 (Article 72-46, paragraph (5), item (ii)), art-72-46/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-5/item-2
- suppl-5051-1/art-6/par-5: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3
- suppl-5051-1/art-6/par-5: 第二号 → 地方税法 第七十二条の四十八第三項第二号 (Article 72-48, paragraph (3), item (ii)), art-72-48/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3/item-2
- suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第十項 (Article 72-49-12, paragraph (10)), art-72-49-12/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-10
- suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第十一項 (Article 72-49-12, paragraph (11)), art-72-49-12/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-11
- suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第十二項 (Article 72-49-12, paragraph (12)), art-72-49-12/par-12 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-12
- suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-9
- suppl-5051-1/art-7/par-1: 次項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5051-1/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2
- suppl-5051-1/art-7/par-2: 新法第七十三条の八第一項 → 地方税法 第七十三条の八第一項 (Article 73-8, paragraph (1)), art-73-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-8/par-1
- suppl-5051-1/art-7/par-2: 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-5051-1/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-2
- suppl-5051-1/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5051-1/art-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2
- suppl-5051-1/art-7/par-2: 附則第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5051-1/art-16/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-2
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第二項 (Article 74-23, paragraph (2)), art-74-23/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-2
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第三項 (Article 74-23, paragraph (3)), art-74-23/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-3
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第四項 (Article 74-23, paragraph (4)), art-74-23/par-4 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-4
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第五項 (Article 74-23, paragraph (5)), art-74-23/par-5 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-5
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第六項 (Article 74-23, paragraph (6)), art-74-23/par-6 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-6
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第七項 (Article 74-23, paragraph (7)), art-74-23/par-7 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-7
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第二項から第八項まで → 地方税法 第七十四条の二十三第八項 (Article 74-23, paragraph (8)), art-74-23/par-8 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-8 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-8
- suppl-5051-1/art-8/par-1: 第七十四条の二十四第三項 → 地方税法 第七十四条の二十四第三項 (Article 74-24, paragraph (3)), art-74-24/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3
- suppl-5051-1/art-8/par-1: 地方税法第七十四条の二十第一項 → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- suppl-5051-1/art-8/par-1: 新法第七十四条の二十三第五項第二号 → 地方税法 第七十四条の二十三第五項第二号 (Article 74-23, paragraph (5), item (ii)), art-74-23/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-5/item-2
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/local-tax-act/art-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/ja/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第五項 (Article 90, paragraph (5)), art-90/par-5 — https://japanlaw.org/ja/local-tax-act/art-90/par-5 · https://japanlaw.org/l/325AC0000000226/art-90/par-5
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/ja/local-tax-act/art-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/local-tax-act/art-90/par-7 · https://japanlaw.org/l/325AC0000000226/art-90/par-7
- suppl-5051-1/art-9/par-1: 新法第九十条第二項から第八項まで → 地方税法 第九十条第八項 (Article 90, paragraph (8)), art-90/par-8 — https://japanlaw.org/ja/local-tax-act/art-90/par-8 · https://japanlaw.org/l/325AC0000000226/art-90/par-8
- suppl-5051-1/art-9/par-1: 第九十一条第三項 → 地方税法 第九十一条第三項 (Article 91, paragraph (3)), art-91/par-3 — https://japanlaw.org/ja/local-tax-act/art-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-91/par-3
- suppl-5051-1/art-9/par-1: 地方税法第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- suppl-5051-1/art-9/par-1: 新法第九十条第五項第二号 → 地方税法 第九十条第五項第二号 (Article 90, paragraph (5), item (ii)), art-90/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2
- suppl-5051-1/art-10/par-1: 新法第百四十四条の三第五項 → 地方税法 第百四十四条の三第五項 (Article 144-3, paragraph (5)), art-144-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-5
- suppl-5051-1/art-10/par-1: 第百四十四条の六の二 → 地方税法 第百四十四条の六の二 (Article 144-6-2), art-144-6-2 — https://japanlaw.org/ja/local-tax-act/art-144-6-2 · https://japanlaw.org/l/325AC0000000226/art-144-6-2
- suppl-5051-1/art-10/par-1: 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-5051-1/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第五項 (Article 144-47, paragraph (5)), art-144-47/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第六項 (Article 144-47, paragraph (6)), art-144-47/par-6 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第七項 (Article 144-47, paragraph (7)), art-144-47/par-7 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-7
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第二項から第八項まで → 地方税法 第百四十四条の四十七第八項 (Article 144-47, paragraph (8)), art-144-47/par-8 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-8
- suppl-5051-1/art-10/par-2: 第百四十四条の四十八第三項 → 地方税法 第百四十四条の四十八第三項 (Article 144-48, paragraph (3)), art-144-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3
- suppl-5051-1/art-10/par-2: 地方税法第百四十四条の四十四第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- suppl-5051-1/art-10/par-2: 新法第百四十四条の四十七第五項第二号 → 地方税法 第百四十四条の四十七第五項第二号 (Article 144-47, paragraph (5), item (ii)), art-144-47/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2
- suppl-5051-1/art-10/par-3: 新法附則第十二条の二の七第一項 → 地方税法 附則第十二条の二の七第一項 (Supplementary Provisions, Article 12-2-7, paragraph (1)), suppl-3251-226/art-12-2-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1
- suppl-5051-1/art-10/par-3: 第二号 → 地方税法 附則第十二条の二の七第一項第二号 (Supplementary Provisions, Article 12-2-7, paragraph (1), item (ii)), suppl-3251-226/art-12-2-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1/item-2
- suppl-5051-1/art-10/par-3: 第七項 → 地方税法 附則第十二条の二の七第七項 (Supplementary Provisions, Article 12-2-7, paragraph (7)), suppl-3251-226/art-12-2-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-7
- suppl-5051-1/art-10/par-3: 第八項 → 地方税法 附則第十二条の二の七第八項 (Supplementary Provisions, Article 12-2-7, paragraph (8)), suppl-3251-226/art-12-2-7/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-8
- suppl-5051-1/art-11/par-2: 新法第百四十八条第三項 → 地方税法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/ja/local-tax-act/art-148/par-3 · https://japanlaw.org/l/325AC0000000226/art-148/par-3
- suppl-5051-1/art-11/par-3: 第百五十七条 → 地方税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/ja/local-tax-act/art-157 · https://japanlaw.org/l/325AC0000000226/art-157
- suppl-5051-1/art-11/par-4: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/art-149/par-1 · https://japanlaw.org/l/325AC0000000226/art-149/par-1
- suppl-5051-1/art-11/par-4: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/local-tax-act/art-149/par-2 · https://japanlaw.org/l/325AC0000000226/art-149/par-2
- suppl-5051-1/art-11/par-4: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第三項 (Article 149, paragraph (3)), art-149/par-3 — https://japanlaw.org/ja/local-tax-act/art-149/par-3 · https://japanlaw.org/l/325AC0000000226/art-149/par-3
- suppl-5051-1/art-11/par-5: 新法第百五十七条第一項から第五項まで → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1
- suppl-5051-1/art-11/par-7: 新法附則第十二条の三 → 地方税法 附則第十二条の三 (Supplementary Provisions, Article 12-3), suppl-3251-226/art-12-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-3
- suppl-5051-1/art-11/par-8: 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-5051-1/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1
- suppl-5051-1/art-11/par-8: 地方税法附則第十二条の五 → 地方税法 附則第十二条の五 (Supplementary Provisions, Article 12-5), suppl-3251-226/art-12-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5
- suppl-5051-1/art-12/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-5051-1/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4
- suppl-5051-1/art-12/par-1: 附則第十八条第一項 → 地方税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5051-1/art-18/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-1
- suppl-5051-1/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-1/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12
- suppl-5051-1/art-12/par-1: 附則第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5051-1/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18
- suppl-5051-1/art-12/par-2: 前条第四項 → 地方税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-5051-1/art-11/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-4
- suppl-5051-1/art-12/par-2: 第五項 → 地方税法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-5051-1/art-11/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-5
- suppl-5051-1/art-12/par-2: 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-5051-1/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4
- suppl-5051-1/art-12/par-2: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/local-tax-act/art-149/par-1 · https://japanlaw.org/l/325AC0000000226/art-149/par-1
- suppl-5051-1/art-12/par-2: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/local-tax-act/art-149/par-2 · https://japanlaw.org/l/325AC0000000226/art-149/par-2
- suppl-5051-1/art-12/par-2: 新法第百四十九条第一項から第三項まで → 地方税法 第百四十九条第三項 (Article 149, paragraph (3)), art-149/par-3 — https://japanlaw.org/ja/local-tax-act/art-149/par-3 · https://japanlaw.org/l/325AC0000000226/art-149/par-3
- suppl-5051-1/art-12/par-2: 同条第一項から第四項まで → 地方税法 第百四十九条第四項 (Article 149, paragraph (4)), art-149/par-4 — https://japanlaw.org/ja/local-tax-act/art-149/par-4 · https://japanlaw.org/l/325AC0000000226/art-149/par-4
- suppl-5051-1/art-12/par-2: 新法第百五十七条第一項から第五項まで → 地方税法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/local-tax-act/art-157/par-1 · https://japanlaw.org/l/325AC0000000226/art-157/par-1
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/art-278/par-2 · https://japanlaw.org/l/325AC0000000226/art-278/par-2
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第三項 (Article 278, paragraph (3)), art-278/par-3 — https://japanlaw.org/ja/local-tax-act/art-278/par-3 · https://japanlaw.org/l/325AC0000000226/art-278/par-3
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第四項 (Article 278, paragraph (4)), art-278/par-4 — https://japanlaw.org/ja/local-tax-act/art-278/par-4 · https://japanlaw.org/l/325AC0000000226/art-278/par-4
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第五項 (Article 278, paragraph (5)), art-278/par-5 — https://japanlaw.org/ja/local-tax-act/art-278/par-5 · https://japanlaw.org/l/325AC0000000226/art-278/par-5
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第六項 (Article 278, paragraph (6)), art-278/par-6 — https://japanlaw.org/ja/local-tax-act/art-278/par-6 · https://japanlaw.org/l/325AC0000000226/art-278/par-6
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第七項 (Article 278, paragraph (7)), art-278/par-7 — https://japanlaw.org/ja/local-tax-act/art-278/par-7 · https://japanlaw.org/l/325AC0000000226/art-278/par-7
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第二項から第八項まで → 地方税法 第二百七十八条第八項 (Article 278, paragraph (8)), art-278/par-8 — https://japanlaw.org/ja/local-tax-act/art-278/par-8 · https://japanlaw.org/l/325AC0000000226/art-278/par-8
- suppl-5051-1/art-13/par-1: 第二百七十九条第三項 → 地方税法 第二百七十九条第三項 (Article 279, paragraph (3)), art-279/par-3 — https://japanlaw.org/ja/local-tax-act/art-279/par-3 · https://japanlaw.org/l/325AC0000000226/art-279/par-3
- suppl-5051-1/art-13/par-1: 地方税法第二百七十六条第一項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/art-276/par-1 · https://japanlaw.org/l/325AC0000000226/art-276/par-1
- suppl-5051-1/art-13/par-1: 新法第二百七十八条第五項第二号 → 地方税法 第二百七十八条第五項第二号 (Article 278, paragraph (5), item (ii)), art-278/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-278/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-278/par-5/item-2
- suppl-5051-1/art-14/par-1: 新法第三百十四条 → 地方税法 第三百十四条 (Article 314), art-314 — https://japanlaw.org/ja/local-tax-act/art-314 · https://japanlaw.org/l/325AC0000000226/art-314
- suppl-5051-1/art-14/par-1: 同条第一項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/ja/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1
- suppl-5051-1/art-14/par-2: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-2
- suppl-5051-1/art-14/par-3: 新法第三百十七条の三の二第二項 → 地方税法 第三百十七条の三の二第二項 (Article 317-3-2, paragraph (2)), art-317-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-2
- suppl-5051-1/art-14/par-3: 地方税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-5051-1/art-14/par-3: この項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5051-1/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3
- suppl-5051-1/art-14/par-3: 同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-5051-1/art-14/par-4: 新法第三百十七条の六第七項 → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-7 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-7
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-2
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第三項 (Article 328-11, paragraph (3)), art-328-11/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-3
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第四項 (Article 328-11, paragraph (4)), art-328-11/par-4 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-4
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第五項 (Article 328-11, paragraph (5)), art-328-11/par-5 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-5
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-6 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-6
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第七項 (Article 328-11, paragraph (7)), art-328-11/par-7 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-7 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-7
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第八項 (Article 328-11, paragraph (8)), art-328-11/par-8 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-8 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-8
- suppl-5051-1/art-14/par-5: 第三百二十八条の十二第三項 → 地方税法 第三百二十八条の十二第三項 (Article 328-12, paragraph (3)), art-328-12/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3
- suppl-5051-1/art-14/par-5: 地方税法第三百二十八条の九第一項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-1
- suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第五項第二号 → 地方税法 第三百二十八条の十一第五項第二号 (Article 328-11, paragraph (5), item (ii)), art-328-11/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-5/item-2
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-11
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十二項 (Supplementary Provisions, Article 35-3, paragraph (12)), suppl-3251-226/art-35-3/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-12
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-13
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十四項 (Supplementary Provisions, Article 35-3, paragraph (14)), suppl-3251-226/art-35-3/par-14 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-14
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-15
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十六項 (Supplementary Provisions, Article 35-3, paragraph (16)), suppl-3251-226/art-35-3/par-16 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-16
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十七項 (Supplementary Provisions, Article 35-3, paragraph (17)), suppl-3251-226/art-35-3/par-17 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-17
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十八項 (Supplementary Provisions, Article 35-3, paragraph (18)), suppl-3251-226/art-35-3/par-18 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-18
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十九項 (Supplementary Provisions, Article 35-3, paragraph (19)), suppl-3251-226/art-35-3/par-19 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-19
- suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第二十項 (Supplementary Provisions, Article 35-3, paragraph (20)), suppl-3251-226/art-35-3/par-20 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-20
- suppl-5051-1/art-14/par-6: 同条第一項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-1
- suppl-5051-1/art-14/par-7: 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-5051-1/art-14/par-7: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7
- suppl-5051-1/art-14/par-7: この項 → 地方税法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-5051-1/art-14/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-7
- suppl-5051-1/art-15/par-1: 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-5051-1/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-5
- suppl-5051-1/art-15/par-1: 地方税法第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1
- suppl-5051-1/art-15/par-1: 第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10-2
- suppl-5051-1/art-16/par-2: 新法第三百五十三条第一項 → 地方税法 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/ja/local-tax-act/art-353/par-1 · https://japanlaw.org/l/325AC0000000226/art-353/par-1
- suppl-5051-1/art-16/par-2: 第三百九十六条第一項 → 地方税法 第三百九十六条第一項 (Article 396, paragraph (1)), art-396/par-1 — https://japanlaw.org/ja/local-tax-act/art-396/par-1 · https://japanlaw.org/l/325AC0000000226/art-396/par-1
- suppl-5051-1/art-16/par-3: 新法第三百九十三条第二項 → 地方税法 第三百九十三条第二項 (Article 393, paragraph (2)), art-393/par-2 — https://japanlaw.org/ja/local-tax-act/art-393/par-2 · https://japanlaw.org/l/325AC0000000226/art-393/par-2
- suppl-5051-1/art-16/par-3: 第三項 → 地方税法 第三百九十三条第三項 (Article 393, paragraph (3)), art-393/par-3 — https://japanlaw.org/ja/local-tax-act/art-393/par-3 · https://japanlaw.org/l/325AC0000000226/art-393/par-3
- suppl-5051-1/art-16/par-11: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5051-1/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-9
- suppl-5051-1/art-16/par-11: 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-5051-1/art-16/par-11: 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-5051-1/art-17/par-2: 新法第四百四十五条第三項 → 地方税法 第四百四十五条第三項 (Article 445, paragraph (3)), art-445/par-3 — https://japanlaw.org/ja/local-tax-act/art-445/par-3 · https://japanlaw.org/l/325AC0000000226/art-445/par-3
- suppl-5051-1/art-17/par-4: 新法第四百四十六条第一項から第三項まで → 地方税法 第四百四十六条第一項 (Article 446, paragraph (1)), art-446/par-1 — https://japanlaw.org/ja/local-tax-act/art-446/par-1 · https://japanlaw.org/l/325AC0000000226/art-446/par-1
- suppl-5051-1/art-17/par-4: 新法第四百四十六条第一項から第三項まで → 地方税法 第四百四十六条第二項 (Article 446, paragraph (2)), art-446/par-2 — https://japanlaw.org/ja/local-tax-act/art-446/par-2 · https://japanlaw.org/l/325AC0000000226/art-446/par-2
- suppl-5051-1/art-17/par-4: 新法第四百四十六条第一項から第三項まで → 地方税法 第四百四十六条第三項 (Article 446, paragraph (3)), art-446/par-3 — https://japanlaw.org/ja/local-tax-act/art-446/par-3 · https://japanlaw.org/l/325AC0000000226/art-446/par-3
- suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 地方税法 第四百五十一条第一項 (Article 451, paragraph (1)), art-451/par-1 — https://japanlaw.org/ja/local-tax-act/art-451/par-1 · https://japanlaw.org/l/325AC0000000226/art-451/par-1
- suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 地方税法 第四百五十一条第二項 (Article 451, paragraph (2)), art-451/par-2 — https://japanlaw.org/ja/local-tax-act/art-451/par-2 · https://japanlaw.org/l/325AC0000000226/art-451/par-2
- suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 地方税法 第四百五十一条第三項 (Article 451, paragraph (3)), art-451/par-3 — https://japanlaw.org/ja/local-tax-act/art-451/par-3 · https://japanlaw.org/l/325AC0000000226/art-451/par-3
- suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 地方税法 第四百五十一条第四項 (Article 451, paragraph (4)), art-451/par-4 — https://japanlaw.org/ja/local-tax-act/art-451/par-4 · https://japanlaw.org/l/325AC0000000226/art-451/par-4
- suppl-5051-1/art-17/par-5: 新法第四百五十一条第一項から第五項まで → 地方税法 第四百五十一条第五項 (Article 451, paragraph (5)), art-451/par-5 — https://japanlaw.org/ja/local-tax-act/art-451/par-5 · https://japanlaw.org/l/325AC0000000226/art-451/par-5
- suppl-5051-1/art-17/par-7: 新法附則第三十条 → 地方税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3251-226/art-30 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30
- suppl-5051-1/art-17/par-8: 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-5051-1/art-1/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1
- suppl-5051-1/art-17/par-8: 地方税法附則第三十条の二 → 地方税法 附則第三十条の二 (Supplementary Provisions, Article 30-2), suppl-3251-226/art-30-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-30-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2
- suppl-5051-1/art-18/par-2: 前条第四項 → 地方税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5051-1/art-17/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-4
- suppl-5051-1/art-18/par-2: 第五項 → 地方税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-5051-1/art-17/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-5
- suppl-5051-1/art-18/par-2: 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-5051-1/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-4
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第三項 (Article 483, paragraph (3)), art-483/par-3 — https://japanlaw.org/ja/local-tax-act/art-483/par-3 · https://japanlaw.org/l/325AC0000000226/art-483/par-3
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第四項 (Article 483, paragraph (4)), art-483/par-4 — https://japanlaw.org/ja/local-tax-act/art-483/par-4 · https://japanlaw.org/l/325AC0000000226/art-483/par-4
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第五項 (Article 483, paragraph (5)), art-483/par-5 — https://japanlaw.org/ja/local-tax-act/art-483/par-5 · https://japanlaw.org/l/325AC0000000226/art-483/par-5
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第六項 (Article 483, paragraph (6)), art-483/par-6 — https://japanlaw.org/ja/local-tax-act/art-483/par-6 · https://japanlaw.org/l/325AC0000000226/art-483/par-6
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第七項 (Article 483, paragraph (7)), art-483/par-7 — https://japanlaw.org/ja/local-tax-act/art-483/par-7 · https://japanlaw.org/l/325AC0000000226/art-483/par-7
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第二項から第八項まで → 地方税法 第四百八十三条第八項 (Article 483, paragraph (8)), art-483/par-8 — https://japanlaw.org/ja/local-tax-act/art-483/par-8 · https://japanlaw.org/l/325AC0000000226/art-483/par-8
- suppl-5051-1/art-19/par-1: 第四百八十四条第三項 → 地方税法 第四百八十四条第三項 (Article 484, paragraph (3)), art-484/par-3 — https://japanlaw.org/ja/local-tax-act/art-484/par-3 · https://japanlaw.org/l/325AC0000000226/art-484/par-3
- suppl-5051-1/art-19/par-1: 地方税法第四百八十条第一項 → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- suppl-5051-1/art-19/par-1: 新法第四百八十三条第五項第二号 → 地方税法 第四百八十三条第五項第二号 (Article 483, paragraph (5), item (ii)), art-483/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-483/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-5/item-2
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/art-536/par-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-2
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第三項 (Article 536, paragraph (3)), art-536/par-3 — https://japanlaw.org/ja/local-tax-act/art-536/par-3 · https://japanlaw.org/l/325AC0000000226/art-536/par-3
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第四項 (Article 536, paragraph (4)), art-536/par-4 — https://japanlaw.org/ja/local-tax-act/art-536/par-4 · https://japanlaw.org/l/325AC0000000226/art-536/par-4
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第五項 (Article 536, paragraph (5)), art-536/par-5 — https://japanlaw.org/ja/local-tax-act/art-536/par-5 · https://japanlaw.org/l/325AC0000000226/art-536/par-5
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第六項 (Article 536, paragraph (6)), art-536/par-6 — https://japanlaw.org/ja/local-tax-act/art-536/par-6 · https://japanlaw.org/l/325AC0000000226/art-536/par-6
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第七項 (Article 536, paragraph (7)), art-536/par-7 — https://japanlaw.org/ja/local-tax-act/art-536/par-7 · https://japanlaw.org/l/325AC0000000226/art-536/par-7
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第二項から第八項まで → 地方税法 第五百三十六条第八項 (Article 536, paragraph (8)), art-536/par-8 — https://japanlaw.org/ja/local-tax-act/art-536/par-8 · https://japanlaw.org/l/325AC0000000226/art-536/par-8
- suppl-5051-1/art-20/par-1: 第五百三十七条第三項 → 地方税法 第五百三十七条第三項 (Article 537, paragraph (3)), art-537/par-3 — https://japanlaw.org/ja/local-tax-act/art-537/par-3 · https://japanlaw.org/l/325AC0000000226/art-537/par-3
- suppl-5051-1/art-20/par-1: 新法第五百三十六条第五項第二号 → 地方税法 第五百三十六条第五項第二号 (Article 536, paragraph (5), item (ii)), art-536/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-536/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-5/item-2
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/ja/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第三項 (Article 609, paragraph (3)), art-609/par-3 — https://japanlaw.org/ja/local-tax-act/art-609/par-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-3
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第四項 (Article 609, paragraph (4)), art-609/par-4 — https://japanlaw.org/ja/local-tax-act/art-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第五項 (Article 609, paragraph (5)), art-609/par-5 — https://japanlaw.org/ja/local-tax-act/art-609/par-5 · https://japanlaw.org/l/325AC0000000226/art-609/par-5
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第六項 (Article 609, paragraph (6)), art-609/par-6 — https://japanlaw.org/ja/local-tax-act/art-609/par-6 · https://japanlaw.org/l/325AC0000000226/art-609/par-6
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第七項 (Article 609, paragraph (7)), art-609/par-7 — https://japanlaw.org/ja/local-tax-act/art-609/par-7 · https://japanlaw.org/l/325AC0000000226/art-609/par-7
- suppl-5051-1/art-21/par-1: 新法第六百九条第二項から第八項まで → 地方税法 第六百九条第八項 (Article 609, paragraph (8)), art-609/par-8 — https://japanlaw.org/ja/local-tax-act/art-609/par-8 · https://japanlaw.org/l/325AC0000000226/art-609/par-8
- suppl-5051-1/art-21/par-1: 第六百十条第三項 → 地方税法 第六百十条第三項 (Article 610, paragraph (3)), art-610/par-3 — https://japanlaw.org/ja/local-tax-act/art-610/par-3 · https://japanlaw.org/l/325AC0000000226/art-610/par-3
- suppl-5051-1/art-21/par-1: 地方税法第六百六条第一項 → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/ja/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- suppl-5051-1/art-21/par-1: 新法第六百九条第五項第二号 → 地方税法 第六百九条第五項第二号 (Article 609, paragraph (5), item (ii)), art-609/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-609/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-2
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/ja/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/ja/local-tax-act/art-688/par-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-3
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/ja/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第五項 (Article 688, paragraph (5)), art-688/par-5 — https://japanlaw.org/ja/local-tax-act/art-688/par-5 · https://japanlaw.org/l/325AC0000000226/art-688/par-5
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/ja/local-tax-act/art-688/par-6 · https://japanlaw.org/l/325AC0000000226/art-688/par-6
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第七項 (Article 688, paragraph (7)), art-688/par-7 — https://japanlaw.org/ja/local-tax-act/art-688/par-7 · https://japanlaw.org/l/325AC0000000226/art-688/par-7
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第二項から第八項まで → 地方税法 第六百八十八条第八項 (Article 688, paragraph (8)), art-688/par-8 — https://japanlaw.org/ja/local-tax-act/art-688/par-8 · https://japanlaw.org/l/325AC0000000226/art-688/par-8
- suppl-5051-1/art-22/par-1: 第六百八十九条第三項 → 地方税法 第六百八十九条第三項 (Article 689, paragraph (3)), art-689/par-3 — https://japanlaw.org/ja/local-tax-act/art-689/par-3 · https://japanlaw.org/l/325AC0000000226/art-689/par-3
- suppl-5051-1/art-22/par-1: 地方税法第六百八十六条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/ja/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- suppl-5051-1/art-22/par-1: 新法第六百八十八条第五項第二号 → 地方税法 第六百八十八条第五項第二号 (Article 688, paragraph (5), item (ii)), art-688/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-688/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-2
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第三項 (Article 701-12, paragraph (3)), art-701-12/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-3
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第四項 (Article 701-12, paragraph (4)), art-701-12/par-4 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-4
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第五項 (Article 701-12, paragraph (5)), art-701-12/par-5 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-5
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第六項 (Article 701-12, paragraph (6)), art-701-12/par-6 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-6
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第七項 (Article 701-12, paragraph (7)), art-701-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-7
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第二項から第八項まで → 地方税法 第七百一条の十二第八項 (Article 701-12, paragraph (8)), art-701-12/par-8 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-8 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-8
- suppl-5051-1/art-23/par-1: 第七百一条の十三第三項 → 地方税法 第七百一条の十三第三項 (Article 701-13, paragraph (3)), art-701-13/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-13/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-3
- suppl-5051-1/art-23/par-1: 新法第七百一条の十二第五項第二号 → 地方税法 第七百一条の十二第五項第二号 (Article 701-12, paragraph (5), item (ii)), art-701-12/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-5/item-2
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-2
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第三項 (Article 701-61, paragraph (3)), art-701-61/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-3
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第四項 (Article 701-61, paragraph (4)), art-701-61/par-4 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-4
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第五項 (Article 701-61, paragraph (5)), art-701-61/par-5 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-5 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-5
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第六項 (Article 701-61, paragraph (6)), art-701-61/par-6 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-6 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-6
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第七項 (Article 701-61, paragraph (7)), art-701-61/par-7 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-7
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第二項から第八項まで → 地方税法 第七百一条の六十一第八項 (Article 701-61, paragraph (8)), art-701-61/par-8 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-8 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-8
- suppl-5051-1/art-24/par-1: 第七百一条の六十二第三項 → 地方税法 第七百一条の六十二第三項 (Article 701-62, paragraph (3)), art-701-62/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-62/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-3
- suppl-5051-1/art-24/par-1: 地方税法第七百一条の五十八第一項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1
- suppl-5051-1/art-24/par-1: 新法第七百一条の六十一第五項第二号 → 地方税法 第七百一条の六十一第五項第二号 (Article 701-61, paragraph (5), item (ii)), art-701-61/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-5/item-2
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/art-721/par-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-3
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/art-721/par-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第五項 (Article 721, paragraph (5)), art-721/par-5 — https://japanlaw.org/ja/local-tax-act/art-721/par-5 · https://japanlaw.org/l/325AC0000000226/art-721/par-5
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/ja/local-tax-act/art-721/par-6 · https://japanlaw.org/l/325AC0000000226/art-721/par-6
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第七項 (Article 721, paragraph (7)), art-721/par-7 — https://japanlaw.org/ja/local-tax-act/art-721/par-7 · https://japanlaw.org/l/325AC0000000226/art-721/par-7
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第二項から第八項まで → 地方税法 第七百二十一条第八項 (Article 721, paragraph (8)), art-721/par-8 — https://japanlaw.org/ja/local-tax-act/art-721/par-8 · https://japanlaw.org/l/325AC0000000226/art-721/par-8
- suppl-5051-1/art-26/par-1: 第七百二十二条第三項 → 地方税法 第七百二十二条第三項 (Article 722, paragraph (3)), art-722/par-3 — https://japanlaw.org/ja/local-tax-act/art-722/par-3 · https://japanlaw.org/l/325AC0000000226/art-722/par-3
- suppl-5051-1/art-26/par-1: 新法第七百二十一条第五項第二号 → 地方税法 第七百二十一条第五項第二号 (Article 721, paragraph (5), item (ii)), art-721/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-2
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-4
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第六項 (Article 733-18, paragraph (6)), art-733-18/par-6 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-7 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-7
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第八項 (Article 733-18, paragraph (8)), art-733-18/par-8 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-8 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-8
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第三項から第九項まで → 地方税法 第七百三十三条の十八第九項 (Article 733-18, paragraph (9)), art-733-18/par-9 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-9
- suppl-5051-1/art-27/par-1: 第七百三十三条の十九第三項 → 地方税法 第七百三十三条の十九第三項 (Article 733-19, paragraph (3)), art-733-19/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3
- suppl-5051-1/art-27/par-1: 地方税法第七百三十三条の十六第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- suppl-5051-1/art-27/par-1: 新法第七百三十三条の十八第六項第二号 → 地方税法 第七百三十三条の十八第六項第二号 (Article 733-18, paragraph (6), item (ii)), art-733-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-2
- suppl-5051-1/art-29/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5051-1/art-1 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1
- suppl-5051-1/art-29/par-1: この条 → 地方税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-5051-1/art-29 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-29 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-29
## Cited by
28 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-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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-5051-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-2
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-3
- 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-5051-1/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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-5051-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/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-5051-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-6
- 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-7
- 地方税法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-12
- 地方税法 附則第二条第一項（徴収猶予の申請手続等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-2/par-1
- 地方税法 附則第三条第一項（公示送達に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3/par-1
- 地方税法 附則第四条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-3
- 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-5051-1/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-8
- 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-5/par-1
- 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-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2
- 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-3
- 地方税法 附則第七条第一項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-1
- 地方税法 附則第七条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-7/par-2
- 地方税法 附則第十条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-1
- 地方税法 附則第十一条第八項（自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-11/par-8
- 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-1
- 地方税法 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-12/par-2
- 地方税法 附則第十四条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3
- 地方税法 附則第十四条第七項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-7
- 地方税法 附則第十五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-15/par-1
- 地方税法 附則第十六条第十一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-16/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-16/par-11
- 地方税法 附則第十七条第八項（軽自動車税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-17/par-8
- 地方税法 附則第十八条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-18/par-2
- 地方税法 附則第二十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-29/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-236, 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-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-20261027T214204-247, 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-20261027T214204-269, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-270, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-294, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-295, 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-20261027T214204-305, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-306, 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-20261027T214204-306, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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-20261027T214204-307, 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