地方分与税法
法令番号: 法律第33号
公布年月日: 昭和22年3月31日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

新憲法の地方自治強化の精神と地方財政の現況に対応するため、国税・地方税制度の根本改正が必要となった。改正の目標は、地方所要財源の充足、自主的地方財政の確立、税種間負担均衡の是正、地方財政調整の適正化の4点である。主な改正内容として、還付税制度を廃止し国税の地方委譲を行うこと、法定独立税目を拡張すること、住民税を増額することなどが含まれる。また分与税制度については、還付税制度廃止に伴う調整、繰入率・分与率の改定、道府県・市町村間の分与割合の変更などを行うものである。

参照した発言:
第92回帝国議会 衆議院 本会議 第20号

審議経過

第92回帝国議会

衆議院
本会議 - 第20号
(昭和22年3月18日)
所得税法を改正する法律案外六件委員会 - 第1号
(昭和22年3月19日)
所得税法を改正する法律案外六件委員会 - 第2号
(昭和22年3月20日)
所得税法を改正する法律案外六件委員会 - 第3号
(昭和22年3月22日)
所得税法を改正する法律案外六件委員会 - 第4号
(昭和22年3月24日)
本会議 - 第29号
(昭和22年3月28日)
貴族院
本会議 - 第27号
(昭和22年3月29日)
所得税法を改正する法律案特別委員会 - 第1号
(昭和22年3月29日)
所得税法を改正する法律案特別委員会 - 第2号
(昭和22年3月30日)
本会議 - 第28号
(昭和22年3月30日)
朕は、帝國議会の協賛を経た地方分與税法を改正する法律を裁可し、ここにこれを公布せしめる。
I hereby give My sanction to the Law amending the Local Apportionment Tax Law, far which the concurrence of the Imperial Diet has been obtained, and cause the same to be promulgated.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十二年三月三十一日
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
內閣総理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
內務大臣　植原悦二郎
Minister for Home Affairs　UEHARA Etsujiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
法律第三十三号
Law No.33
地方分與税法目次
CONTENTS OF THE LOCAL APPORTIONMENT TAX LAW
第一章
総則
Chapter I. General Provisions
第二章
道府縣分與税
Chapter II. Do (Region), Fu (Urban Prefecture) and Ken (Prefecture) Apportionment Tax
第三章
市町村分與税
Chapter III. City, Town and Village Apportionment Tax
第一節
通則
Section 1. General Provisions
第二節
大都市分與税、都市分與税及び町村分與税
Section 2. Large City Apportionment Tax, City Apportionment Tax, and Town and Village Apportionment Tax
第三節
特別分與税
Section 3. Special Apportionment Tax
第四章
補則
Chapter IV. Supplementary Provisions
地方分與税法
LOCAL APPORTIONMENT TAX LAW
第一章　総則
CHAPTER I. GENERAL PROVISIONS
第一條　地方分與税（以下分與税という。）は、都道府縣、特別市及び市町村に対して、これを分與する。
Article 1.　The Local Apportionment Tax (hereinafter referred to as "Apportionment Tax" ) shall be apportioned to the To (Metropolis), Do (Region), Fu (Urban Prefectures) and Ken (Prefectures), to Special Cities, and to Cities, Towns and Villages.
第二條　所得税及び法人税の徴收額の百分の二十三・八六並びに入場税の徴收額の百分の三十一・三八を以て、分與税とする。
Article 2.　The Apportionment Tax shall consist of 23.86 per cent of the yield of the Income Tax and the Jurical Person Tax, and of 31.38 per cent of the yield of the Admission Tax.
第三條　毎年度分として分與すべき分與税の額は、前前年度において徴收した所得税及び法人税の百分の二十三・八六並びに入場税の百分の三十一・三八とする。
Article 3.　The amount of the Apportionment Tax to be apportioned for each fiscal year shall be 23.86 per cent of the Income Tax and the Juridical Person Tax, and 31.38 per cent of the Admission Tax, collected in the year preceding the immediately previous year.
前項の規定により分與すべき分與税の額が前年度における分與額の百分の百十を超過したときは、その超過額は、これを当該年度において分與すべき額から減額する。
When the amount of the Apportionment Tax to be apportioned under the provisions of the preceding paragraph exceeds 110 per cent of the amount apportioned for the previous fiscal year, the excess shall be deducted from the amount to be apportioned for the fiscal year concerned.
第一項の規定により分與すべき分與税の額が前年度における分與額の百分の九十に不足するときは、その不足額は、これを当該年度において分與すべき額に増額する。
When the amount of the Apportionment Tax to be apportioned under the provisions of the first paragraph is less than 90 per cent of the amount apportioned for the previous fiscal year, the deficit shall be added to the amount to be apportioned for the fiscal year concerned.
第四條　地方財政の情況上必要があるときは、前條の規定により分與すべき分與税の額に、左の各号の一に定める額を増額することができる。
Article 4.　The amount prescribed under any of the following items may, if it is necessary because of the circumstances of local finance, be added to the amount of the Apportionment Tax to be apportioned under the provision of the preceding Article:
一　前條第二項の場合においては、前年度における分與額の百分の百十を超過する額の全部又は一部
1.　In cases under the second paragraph of the preceding Article, the whole or a part of the amount in excess of 110 per cent of the amount apportioned for the previous fiscal year.
二　前條第三項の場合においては、前年度における分與額に不足する額の全部又は一部
2.　In cases under the third paragraph of the preceding Article, the whole or a part of the deficit in comparison with the amount apportioned for the previous fiscal year.
三　前條第一項の額が前年度における分與額に不足し、且つ、その百分の九十を超過する場合においては、その不足額の全部又は一部
3.　In cases where the amount under the first paragraph of the preceding Article is less than, and exceeds 90 per cent of, the amount apportioned for the previous fiscal year, the whole or a part of the deficit.
四　当該年度における分與税の收入見込額が前條第一項の額を超過する場合においては、その超過額の全部又は一部
4.　In cases where the prospective amount of the yield of the Apportionment Tax for the fiscal year concerned exceeds the amount under the first paragraph of the preceding Article, the whole or a part of the excess.
第五條　地方財政の情況上必要があるときは、第三條の規定により分與すべき分與税の額から、左の各号の一に定める額を減額することができる。
Article 5.　The amount prescribed under any of the following items may, if it is necessary because of the circumstances of local finance, be deducted from the amount of the Apportionment Tax to be apportioned under the provisions of Article 3:
一　第三條第二項の場合においては、前年度における分與額を超過する額の全部又は一部
1.　In cases under the second paragraph of Article 3, the whole or a part of the amount in excess of the amount apportioned for the previous fiscal year.
二　第三條第三項の場合においては、前年度における分與額の百分の九十に不足する額の全部又は一部
2.　In cases under the third paragraph of Article 3, the whole or a part of the deficit in comparison with 90 per cent of the amount apportioned for the previous fiscal year.
三　第三條第一項の額が前年度における分與額を超過し、且つ、その百分の百十に不足する場合においては、その超過額の全部又は一部
3.　In cases where the amount under the first paragraph of Article 3 exceeds, and is less than,110 per cent of the amount apportioned for the previous fiscal year, the whole or a part of the said excess.
四　当該年度における分與税の收入見込額が第三條第一項の額に不足する場合においては、その不足額の全部又は一部
4.　In cases where the prospective amount of the yield of the Apportionment Tax for the fiscal year concerned is less than the amount under the first paragraph of Article 3, the whole or a part of the deficit.
第六條　地方分與税分與金特別会計法第四條の規定による借入金の元利償還上必要があるときは、当該年度における分與税の分與額から、その所要額を減額することができる。
Article 6.　The required amount may, when it is necessary for the redemption of the principal and interest of debts under the provisions of Article 4 of the Special Account Law governing Apportionment of the local Apportionment Tax, be deducted from the amount of the Apportionment Tax to be apportioned for the fiscal year concerned.
第七條　分與税は、左の区分により、道府縣及び市町村に対して、これを分與する。
Article 7.　The Apportionment Tax shall be apportioned to Do, Fu and Ken, and Cities, Towns and Villages, under the following classification:
一　道府縣分與税　分與税総額の百分の六十七
1.　Do, Fu and Ken Apportionment Tax....　67 per cent of the total amount of the Apportionment Tax.
二　市町村分與税　分與税総額の百分の三十三
2.　City, Town and Village Apportionment Tax....　33 per cent of the total amount of the Apportionment Tax.
第八條　分與税の分與額は、前年度初日の現在により、各道府縣及び市町村について、これを算定する。
Article 8.　The amount of apportionment of the Apportionment Tax shall be calculated and determined in respect to each Do, Fu and Ken, and in respect to each City, Town and Village, as of the first day of the previous fiscal year.
前項の期日後において、道府縣又は市町村の廃置分合又は境界変更があつた場合においては、当該道府縣又は市町村に対する分與税の分與額は、命令の定めるところにより、これを変更することができる。
In cases where, after the date mentioned in the preceding paragraph, the abolition, institution, division or amalgamation of Do, Fu and Ken or of Cities, Towns and Villages, or an alteration of their boundaries, has occurred, the amount of apportionment of the Apportionment Tax for the Do, Fu or Ken, or City, Towns or Villages concerned may be altered in accordance with the provisions of the relevant Order.
第九條　分與税は、毎年度四回に分けて、これを交付する。
Article 9.　The Apportionment Tax shall be delivered in four installments in each fiscal year.
第二章　道府縣分與税
CHAPTER II. Do, FU, AND KEN APPORTIONMENT TAX
第十條　道府縣分與税は、これを第一種分與額乃至第四種分與額に分け、第一種分與額及び第二種分與額は道府縣の課税力を標準とし、第三種分與額は道府縣の財政需要を標準とし、第四種分與額は特別の事情がある道府縣に対しその事情を考慮して、これを分與する。
Article 10.　The Do, Fu and Ken Apportionment Tax shall be divided into Apportionment Amount of First to Fourth Categories, and shall be apportioned, in the case of the First and the Second Category Apportionment-Amounts, with the taxation capacity of each Do, Fu or Ken as the standard;in the case of the Third Category Apportionment-Amount, with the financial requirements of each Do, Fu or Ken as the standard;in the case of the Third Category Apportionment-Amount, with the financial requirements of each Do, Fu or Ken as the standard;and in the case of the Fourth Category Apportionment-Amount, to a particular Do, Fu or Ken where special circumstances exist, by taking into consideration the said circumstances.
第十一條　第一種分與額乃至第四種分與額は、それぞれ道府縣分與税総額の百分の四十五、百分の五、百分の四十五及び百分の五とする。
Article 11.　The First to the Fourth Category Apportionment-Amount shall, respectively be 45 per cent, 5 per cent, 45 per cent and 5 per cent of the total amount of the Do, Fu and Ken Apportionment Tax.
第十二條　第一種分與額は、第一單位税額が道府縣第一標準單位税額に不足する道府縣に対し、その不足額に当該道府縣の人口を乘じた額に按分して、これを分與する。
Article 12.　The First Category Apportionment Amount shall be apportioned to a Do, Fu or Ken whose First Unit Tax Amount is less than the Do, Fu and Ken First Standard Unit Tax Amount, in proportion to the amount obtained by multiplying the deficit by the population of the Do, Fu or Ken concerned.
第一單位税額は、当該道府縣の標準賦課率で算定した三收益税額（地租額、家屋税額及び営業税額をいう。以下同じ。）から、災害土木費負債額の七分の一を控除した残額を、当該道府縣の人口で除した額とする。
The First Unit Tax Amount shall be the amount obtained by dividing by deducting the 1-7th of the amount of Debts under Accidents and Public Works Expenditure from the amount of Three Revenue Taxes and Public Works Expenditure from the amount of Three Revenue Taxes (which comprise the Land Tax, the House Tax and the Business Tax, this definition being hereinafter omitted) calculated and determined by the standard assessment-rate of the Do, Fu or Ken concerned.
道府縣第一標準單位税額は、全道府縣の標準賦課率で算定した三收益税額に道府縣分與税総額の百分の九十を加えた額から、全道府縣の災害土木費負債額の七分の一を控除した残額を、全道府縣の人口で除した額とする。
The Do, Fu and Ken First Standard Unit Tax Amount shall be the amount obtained by dividing by the population of all the Do, Fu and Ken the remainder obtained by deducting the 1-7th of the amount of Debts under Accidents and Public Works Expenditure of all the Do, Fu and Ken from the amount obtained by adding 90 per cent of the total amount of the Do, Fu and Ken Apportionment Tax to the amount of the Three Revenue Taxes calculated and determined by the standard assessment-rate of all the Do, Fu and Ken.
北海道については、北海道拓殖費の毎年度支出額中の一定部分を北海道の人口で除した額を、第二項の額に加算した額を以て、第一單位税額とする。
In regard to Hokkaido, the First Unit Tax Amount shall be the amount obtained by adding to the amount under the second paragraph the amount obtained by dividing by the population of Hokkaido a prescribed portion of that amount of the Hokkaido Colonization Expenditure which is to be disburesd for each fiscal year.
前項の支出額中の一定部分は、命令の定むるところによる。
The prescribed portion of the amount of expenditure under the preceding paragraph shall be provided for in the relevant Order.
第十三條　第二種分與額は、第二單位税額が道府縣第二標準單位税額に不足する道府縣に対し、その不足額に当該道府縣の人口を乘じた額に按分して、これを分與する。
Article 13.　The Second Category Apportionment-Amount shall be apportioned to a Do, Fu or Ken whose Second Unit Tax Amount is less than the Do, Fu and Ken Second Standard Unit Tax Amount, in proportion to the amount obtained by multiplying the deficit by the population of the Do, Fu or Ken concerned.
第二單位税額は、当該道府縣の普通税総額から、三收益税額、道府縣民税額及び地方税法第四十四條第二項の規定による独立税額（以下道府縣税法定外独立税額という。）の合算額を控除した残額を、当該道府縣の人口で除した額とする。
The Second Unit Tax Amount shall be the amount obtained by dividing by the population of the Do, Fu or Ken concerned the remainder obtained by deducting from the total amount of the Ordinary Taxes of the Do, Fu or Ken concerned the aggregate of the amount of the Three Revenue Taxes, the amount of Do, Fu and Ken People's Taxes and the amount of Independent Taxes under the provisions of the second paragraph, Article 44 of the Local Taxes Law (hereinafter referred to as "the amount of Do, Fu and Ken Independent Taxes other than those legally provided for" ).
道府縣第二標準單位税額は、全道府縣の普通税総額から、全道府縣の三收益税額、道府縣民税額及び道府縣税法定外独立税額の合算額を控除した残額に、道府縣分與税総額の百分の十を加えた額を、全道府縣の人口で除した額とする。
The Do, Fu and Ken Second Standard Unit Tax Amount shall be the amount obtained by dividing by the population of all the Do, Fu and Ken the amount obtained by adding 10 per cent of the total amount of the Do, Fu and Ken Apportionment Tax to the remainder obtained by deducting from the total amount of the Ordinary Taxes of all the Do, Fu and Ken the aggregate of the amount of the Three Revenue Taxes, of the Do, Fu and Ken People's Taxes and of the amount of Do, Fu and Ken Independent Taxes other than those legally provided for, of all the Do, Fu and Ken.
第十四條　第三種分與額は、当該道府縣の割増人口に按分して、これを分與する。
Article 14.　The Third Category Apportionment-Amount shall be apportioned in proportion to the increased population of the Do, Fu or Ken concerned.
割増人口は、当該道府縣の大都市部人口の三倍、都市部人口の二倍及び町村部人口の合算額に百五十万を加えたものとする。
The"increased population of the Large City portion obtained by adding 1,500,000 to the aggregate of three times the population of the City portion, and of the population of the Town and Village portion, of the Do, Fu or Ken concerned.
第十五條　第四種分與額の分與方法は、命令の定めるところによる。
Article 15.　The method of apportioning the Fourth Category Apportionment-Amount shall be provided for in the relevant Order.
第十六條　第十二條乃至第十四條の規定による道府縣分與税の額を当該道府縣の人口で除した額及び当該道府縣の第三單位税額の合算額が、道府縣第三標準單位税額の一倍半を超過する道府縣については、その超過額に当該道府縣の人口を乘じた額を、分與税の分與額から減額する。
Article 16.　In regard to a Do, Fu or Ken, of which the aggregate of the amount obtained by dividing by the population of the Do, Fu or Ken concerned the amount of the Do, Fu and Ken Apportionment Tax under the provisions of Articles 12 to 14, and of the Third Unit Tax Amount of the Do, Fu or Ken concerned exceeds one and half time the Do, Fu and Ken Third Standard Unit Tax Amount, the amount obtained by multiplying the excess by the population of the Do, Fu or Ken concerned shall be, deducted from the amount of the Apportionment Tax to be apportioned.
第三單位税額は、第十二條第二項の第一單位税額及び第十三條第二項の第二單位税額の合算額とする。
The Third Unit Tax An punt shall be the aggregate of the First Unit Tax Amount under the second paragraph of Article 12, and of the Second Unit Tax Amount under the second paragraph of Article 13.
道府縣第三標準單位税額は、第十二條第三項の道府縣第一標準單位税額及び第十三條第三項の道府縣第二標準單位税額の合算額とする。
The Do, Fu and Ken Third Standard Unit Tax amount shall be the aggregate of the Do, Fu and Ken First Standard Unit Tax Amount under the third paragraph of Article 12, and of the Do, Fu and Ken Second Standard Unit Tax Amount under the third paragraph of Article 13.
第十七條　前條第一項の規定により減額した額は、これを第四種分與額に加える。
Article 17.　The amount deducted under the provisions of the first paragraph of the preceding Article shall be added to the Fourth Category Apportionment-Amount.
第三章　市町村分與税
CHAPTER III. TAXES FOR APPORTIONMENT TO CITIES, TOWNS AND VILLAGES
第一節　通則
Section I. General Rules
第十八條　市町村分與税は、大都市分與税、都市分與税、町村分與税及び特別分與税の四種とする。
Article 18.　The taxes for apportionment to cities, towns and villages shall be of four classes:taxes for apportionment to major cities, taxes for apportionment to cities, taxes for apportionment to towns and villages, and taxes for special apportionment.
大都市分與税は大都市に、都市分與税は都市に、町村分與税は町村に、特別分與税は大都市、都市及び町村に対して、これを分與する。
The taxes for apportionment to major cities shall be apportioned to major cities, the taxes for apportionment to cities, the taxes for apportionment to towns and villages to towns and villages, and the taxes for special apportionment to major cities, cities, towns and villages.
大都市及び都市の区分は、命令の定めるところによる。
The distinction between major cities and cities shall be subject to the definition prescribed by order.
第十九條　大都市分與税、都市分與税及び町村分與税の各総額は、左の各号の額の合算額とする。
Article 19.　The total amounts, respectively, of the taxes for apportionment to major cities, taxes for apportionment to cities, and taxes for apportionment to towns and villages shall be the sums combined of the sums worked out as prescribed in each of the following numbered clauses:
一　市町村分與税総額の百分の四十五を、市町村第一標準單位税額から、大都市、都市又は町村の第一平均單位税額を控除した残額に、各総人口を乘じた額に按分した額
1.　The sums arrived at by allocating 45 per cent of the total sum of the taxes for apportionment to cities, towns and villages proportionately to the sum obtained by multiplying respectively by each total number of population the sums remaining after subtraction of the amount of the first average unit tax of major cities, cities or of towns and villages from the amount of the first standard unit tax of cities, towns and villages.
二　市町村分與税総額の百分の五を、市町村第二標準單位税額から、大都市、都市又は町村の第二平均單位税額を控除した残額に、各総人口を乘じた額に按分した額
2.　The sums arrived at by allocating 5 per cent of the total sum of the taxes for apportionment to cities, towns and villages proportionately to the sums obtained by multiplying respectively by each total number of population the sums remaining after subtraction of the amount of the second average unit tax of major cities, cities, or towns and villages from the amount of the second standard unit tax of cities, towns and villages.
三　市町村分與税総額の百分の四十五を、大都市総人口の三倍、都市総人口の二倍及び町村総人口に按分した額
3.　The sums arrived at by allocating 45 per cent of the total sum of the taxes for apportionment to cities, towns and villages proportionately to three times the total number of population of major cities, two times the total number of population of cities, and the total number of population of towns and villages.
前項第一号の大都市、都市又は町村の第一平均單位税額は、大都市、都市又は町村の標準賦課率で算定した三收益税附加税額（地租附加税額、家屋税附加税額及び営業税附加税額をいう。以下同じ。）を、それぞれの総人口で除した額とする。
The amount of the first average unit tax of major cities, cities, or towns and villages, referred to in item 1 of the preceding paragraph, shall be the amount obtained by dividing by each total number of population the amount of the local rates on three income taxes (including as hereinafter the local rates on land tax, local rates on house tax, and local rates on business tax) computed at the standard levying rates of major cities, cities, or towns and villages.
第一項第一号の市町村第一標準單位税額は、全市町村の標準賦課率で算定した三收益税附加税額及び市町村分與税総額の百分の九十の合算額を、全市町村の人口で除した額とする。
The amount of the first standard unit tax of cities, towns and villages, referred to in item 1 of paragraph 1 above, shall be the amount obtained by dividing by the number of population of all the cities, towns and villages the sum combined of the sum of the local rates on three income taxes computed at the standard levying rates of all the cities, towns and villages, and of 90 per cent of the total amount of the taxes for apportionment to cities, towns and villages.
第一項第二号の大都市、都市又は町村の第二平均單位税額は、大都市、都市又は町村の普通税総額から、三收益税附加税額、市町村民税額、地方税法第四十四條第二項の規定による独立税附加税額（以下法定外独立税附加税額という。）及び地方税法第六十二條第三項の規定による独立税額（以下市町村税法定外独立税額という。）の合算額を控除した残額を、それぞれ総人口で除した額とする。
The total amount of the second average unit tax of major cities, cities, or towns and villages, referred to in item 2 of paragraph 1 above, shall be the amount arrived at by dividing by the respective total numbers of population the amount remaining after subtraction, from the total amount of ordinary rates of major cities, cities, or of towns and villages, of the sum combined of the amounts of the local rates on three income taxes, city, town and village citizenship rates, local independent rates under the Local Taxation Law, Article 44, paragraph 2 (hereinafter referred to as the ultra-statutory local independent rates), and of the independent rates under the Local Taxation Law, Article 62, paragraph 3 (hereinafter referred to as the ultrastatutory independent rates under the City, Town and Village Taxation Law).
第一項第二号の市町村第二標準單位税額は、全市町村の普通税総額から、三收益税附加税額、市町村民税額、法定外独立税附加税額及び市町村税法定外独立税額の合算額を控除した残額に、市町村分與税総額の百分の十を加えた額を、全市町村の人口で除した額とする。
The amount of the second standard unit tax of cities, towns and villages, referred to in item 2 of paragraph 1 above, shall be the amount arrived at dividing by the number of population of all the cities, towns and villages the sum combined of ten per cent of the total amount of the taxes for apportionment to cities, towns and villages and the sum remaining after subtraction of the amount combined of the amount of the local rates on three income taxes, the amount of city, town and village citizenship rates, the amount of the ultra-statutory local independent rates, and the amount of the ultrastatutory independent rates under the City, Town and Village Taxation Law from the total sum of ordinary rates of Village Taxation Law from the total sum of the ordinary rates of all the cities, towns and villages.
第二十條　前條の規定による大都市分與税、都市分與税又は町村分與税の各総額を大都市、都市又は町村の各総人口で除した額及び大都市、都市又は町村の第三平均單位税額の合算額が、市町村第三標準單位税額の二倍を超過するものについては、その超過額に当該大都市、都市又は町村の総人口を乘じた額を、当該大都市分與税、都市分與税又は町村分與税の各総額から減額する。
Article 20.　In case where the sum combined of the amount arrived at by dividing by each total number of population of the major cities, the cities, of the towns and villages each total amount worked out under the provision of the preceding Article of the taxes for apportionment to major cities, the taxes for apportionment to cities, and the taxes for apportionment to towns and villages, and of the amount of the third average unit tax of major cities, cities, or towns and villages, exceeds two times the amount of the third standard unit tax of cities, towns and villages, then the amount obtained by multiplying the excess amount by the total number of population of the major cities, cities, or towns and villages in question shall be deducted from the respective total amount of the taxes for apportionment to major cities, the taxes for apportionment to cities, or the taxes for apportionment to towns and villages concerned.
大都市、都市又は町村の第三平均單位税額は、それぞれ前條第二項の第一平均單位税額及び前條第四項の第二平均單位税額の合算額とする。
The amount of the third average unit tax of major cities, cities, or towns and villages shall respectively be the amount combined of the amount of the first average unit tax prescribed in paragraph 2 of the preceding Article and of the amount of the second average unit tax prescribed in paragraph 4 of the preceding Article.
市町村第三標準單位税額は、前條第三項の市町村第一標準單位税額及び前條第五項の市町村第二標準單位税額の合算額とする。
The amount of the third standard unit tax of cities, towns and villages shall be the sum combined of the amount of the first standard unit tax of cities, towns and villages prescribed in paragraph 3 of the preceding Article and of the amount of the second standard unit tax of cities, towns and villages prescribed in paragraph 5 of the preceding Article.
第二十一條　特別分與税の総額は、市町村分與税総額の百分の五とする。
Article 21.　The total amount of the taxes for special apportionment shall be 5 per cent of the total amount of the taxes for apportionment to cities, towns and villages.
第二十二條　第二十條第一項の規定により減額した額は、これを特別分與税に加える。
Article 22.　The amount of the deduction made under the provision of paragraph 1 of Article 20 above shall be added to the taxes for specia apportionment.
第二節　大都市分與税、都市分與税及び町村分與税
Section 2. Taxes for Apportionment to Major Cities, Taxes for Apportionment to Cities, and Taxes for Apportionment to Towns and Villages
第二十三條　大都市分與税、都市分與税又は町村分與税は、それぞれ第一種分與額乃至第三種分與額に分け第一種分與額及び第二種分與額は大都市、都市又は町村の課税力を標準とし、第三種分與額は大都市、都市又は町村の財政需要を標準として、これを分與する。
Article 23.　The taxes for apportionment to major cities, the taxes for apportionment to cities, and the taxes for apportionment to towns and villages shall respectively be divided into three classes of from the first class apportionment amount to the third class apportionment amount. The first class apportionment amount and the second class apportionment amount shall be apportioned on the basis of the ability of levy of the major cities, cities, or towns and villages;the third class apportionment amount on the basis of the financial requirements of the major cities, cities, or towns and villages.
第二十四條　第一種分與額乃至第三種分與額は、それぞれ大都市分與税総額、都市分與税総額又は町村分與税総額の百分の四十七・五、百分の五及び百分の四十七・五とする。
Article 24.　The first class apportionment amount, the second class apportionment amount, and the third class apportionment amount shall respectively be 47.5 per cent, 5 per cent, and 47.5 per cent of the total amount of the taxes for apportionment to major cities, the total amount of the taxes for apportionment to cities, or the total amount of the taxes for apportionment to towns and villages.
第二十五條　第一種分與額は、第一單位税額が大都市第一標準單位税額、都市第一標準單位税額又は町村第一標準單位税額の不足する大都市、都市又は町村に対し、その不足額に当該大都市、都市又は町村の人口を乘じた額に按分して、これを分與する。
Article 25.　The first class apportionment amount shall be apportioned to such major cities, cities, or towns and villages for which the amount of the first unit tax is short of the amount of the first standard unit tax of major cities, the first standard unit tax of cities, or the first standard unit tax of towns and villages, in proportion to the sums obtained by multiplying such deficient amount by the number of population of the major cities, cities, or towns and villages concerned.
第一單位税額は、当該市町村の標準賦課率で算定した三收益税附加税額を、当該市町村の人口で除した額とする。
The amount of the first unit tax shall be the amount obtained by dividing by the number of population of the cities, towns and villages concerned the amount of local rates on three income taxes computed at the standard levy rates of the cities, towns and villages concerned.
大都市第一標準單位税額、都市第一標準單位税額又は町村第一標準單位税額は、全大都市、全都市又は全町村の標準賦課率で算定した三收益税附加税額及び大都市分與税総額、都市分與税総額又は町村分與税総額の百分の九十の合算額を、全大都市、全都市又は全町村の人口で除した額とする。
The amount of the first standard unit tax major cities, the amount of the first standard unit tax of cities, or the amount of the first standard unit tax of towns and villages shall be the amount obtained by dividing by the number of population of all the major cities, or all the cities, or all the towns and villages the sum combined of the amount of the local rates on three income taxes computed at the standard levying rates of all the major cities, all the cities, or all the towns and villages, and of 90 per cent of the total amount of the taxes for apportionment to major cities, or of the taxes of apportionment to cities, or of the taxes for apportionment to towns and villages.
第二十六條　第二種分與額は、第二單位税額が大都市第二標準單位税額、都市第二標準單位税額又は町村第二標準單位税額に不足する大都市、都市又は町村に対し、その不足額に当該大都市、都市又は町村の人口を乘じた額に按分して、これを分與する。
Article 26.　The second class apportionment amount shall be apportioned to such major cities, cities or towns and villages, for which the amount of the second unit tax is short of the amount of the second standard unit tax of major cities, the second standard unit tax of cities, or of the second standard unit tax of towns and villages, in proportion to the sum obtained by multiplying such deficient amount by the number of population of the major cities, cities, or towns and villages concerned.
第二單位税額は、当該市町村の普通税総額から、三收益税附加税額、市町村民税額、法定外独立税附加税額及び市町村税法定外独立税額の合算額を控除した残額を、当該市町村の人口で除した額とする。
The amount of the second unit tax shall be the amount obtained by dividing by the number of population of the cities or towns and villages concerned the amount remaining after subtraction, from the total amount of ordinary rates of the cities or towns and villages concerned, of the combined sum of the local rates on three income taxes, city or town and village citizenship rates, ultra-statutory local independent rates, and the ultra-statutory independent rated under the City, Town and Village Taxation Law.
大都市第二標準單位税額、都市第二標準單位税額又は町村第二標準單位税額は、全大都市、全都市又は全町村の普通税総額から、三收益税附加税額、市町村民税額、法定外独立税附加税額及び市町村税法定外独立税額の合算額を控除した残額に、大都市分與税総額、都市分與税総額又は町村分與税総額の百分の十を加えた額を、全大都市、全都市又は全町村の人口で除した額とする。
The amount of the second standard unit tax of major cities, the amount of the second standard unit tax of cities, or the amount of the second standard unit tax of towns and villages, shall be the amount obtained by dividing by the number of population of all the major cities, all the cities, or of all the towns and villages the total amount of the ordinary rates of all the major cities, all the cities, or of all the towns and villages less the amounts of the local rates on three income taxes, the city, town and village citizenship rates, ultra-statutory local independent hates, and of the ultra-statutory independent rates under the City, Town and Village Taxation Law, and plus 10 per cent of the total amount of the taxes for apportionment to major cities, or 10 per cent of the total amount of the taxes for apportionment to towns and villages.
第二十七條　第三種分與額は、当該市町村の割増人口に按分して、これを分與する。
Article 27.　The third apportionment amount shall be apportioned in proportion to the increased numbers of population of the cities, towns and villages concerned.
割増人口は、当該大都市、都市又は町村の人口にそれぞれ九十万、四万五千又は三千を加えたものとする。
The increased numbers of population shall be the numbers of population of the major cities, cities, or towns and villages concerned with the addition made, respectively, of 900,000, 45,000, or 3,000.
第二十八條　前三條の規定による大都市分與税、都市分與税又は町村分與税の額を当該大都市、都市又は町村の人口で除した額及び当該大都市、都市又は町村の第三單位税額の合算額が、大都市第三標準單位税額、都市第三標準單位税額又は町村第三標準單位税額のそれぞれ一倍半、一倍半又は二倍を超過する大都市、都市又は町村については、その超過額に当該大都市、都市又は町村の人口を乘じた額を、分與税の分與額から減額する。
Article 28.　In the case of major cities, cities, or towns and villages where the sum combined of the sum obtained by dividing by the number of population of the major cities, the cities, or the towns and villages the amount of the taxes for apportionment to the major cities, the amount or the taxes for apportionment to the cities, or the amount of the taxes for apportionment to the towns and villages as provided by the preceding 3 Articles, and of the amount or the third unit tax of the major cities, cities, or the towns and villages, exceeds by one time and a half, one time and a half, or two times respectively, the amount of the third standard unit tax of the towns and villages the sum obtained by multiplying such excess amount by the number of population of such major cities, cities or towns and villages shall be deducted from the apportionments amount of the taxes for apportionment.
第三單位税額は、第二十五條第二項の第一單位税額及び第二十六條第二項の第二單位税額の合算額とする。
The amount of the third unit tax shall be the amount combined of the amount of the first unit tax mentioned in paragraph 2 of Article 25 and of the amount of the second unit tax mentioned in paragraph 2 of Article 26.
大都市第三標準單位税額、都市第三標準單位税額又は町村第三標準單位税額は、それぞれ第二十五條第三項の大都市第一標準單位税額、都市第一標準單位税額又は町村第一標準單位税額及び第二十六條第三項の大都市第二標準單位税額、都市第二標準單位税額又は町村第二標準單位税額の合算額とする。
The amount of the third standard unit tax of major cities, the amount of the third standard unit tax of major cities, the amount of the third standard unit tax of towns and villages shall respectively be the amount combined of the amount of the first standard unit tax of cities, or of the first standard unit tax of towns and villages, mentioned in paragraph 3 of Article 25, and of the amount of the second, standard unit tax of major cities, the second standard unit tax of cities, or of the second standard unit tax of towns and villages mentioned in paragraph 3 of Article 26.
第二十九條　前條第一項の規定により減額した額は、これを特別分與税に加える。
Article 29.　The amount of the deduction made under the provision of paragraph 1 of the preceding Article shall be added to the tax for special apportionment.
第三節　特別分與税
Section 3. Special Apportionment Tax
第三十條　特別分與税は、特別の事情がある大都市、都市及び町村に対し、その事情を考慮して、これを分與する。
Article 30.　The special apportionment tax shall be apportioned to major cities, cities, towns and villages in consideration of special circumstances which may prevail therein.
第三十一條　特別分與税の分與方法は、命令の定めるところによる。
Article 31.　The special apportionment tax shall be apportioned by the method prescribed by order.
第四章　補則
CHAPTER IV. SUPPLEMENTARY PROVISIONS
第三十二條　東京都は、道市縣分與税の分與に関しては、その全区域についてはこれを道府縣とみなし、市町村分與税の分與に関しては、その特別区の存する区域についてはこれを市とみなす。
Article 32.　So far as the taxes for apportionment to prefectures are concerned, Tokyo Metropolis as a whole shall be regarded as a Prefecture, and so far as the taxes for apportionment to cities, towns and villages are concerned, any area where a special district exists shall be regarded as a city.
特別市は、道府縣分與税の分與に関しては、これを道府縣とみなし、市町村分與税の分與に関しては、これを市とみなす。
So far as the taxes for apportionment to prefectures are concerned, a special municipality shall be regarded as a Prefecture, and so far as the taxes for apportionment to cities, towns and villages are concerned, it shall be regarded as a City.
第三十三條　この法律の適用については、町村組合であつて町村事務の全部を共同処理するものは、これを一町村、町村に準ずべきものは、これを町村とみなす。
Article 33.　In applying the present Law, a town or village association which conjointly conducts the entire business of the town or village concerned shall be regarded as a town or village, and a town or village association which corresponds to a town or village shall be regarded as a town or village.
伊豆七島に関しては、命令で別段の定をなすことができる。
As regards the seven Isles of Izu special provisions may be enacted by order.
第三十四條　第十二條、第十三條、第十六條、第十九條、第二十條及び第二十五條乃至第二十八條の人口、第十四條の大都市部人口、都市部人口及び町村部人口、第十二條、第十三條、第十九條、第二十五條及び第二十六條の三收益税額又は三收益税附加税額、第十三條、第十九條及び第二十六條の普通税総額、道府縣民税額、市町村民税額、道府縣税法定外独立税額、法定外独立税附加税額又は市町村税法定外独立税額、第十二條及び第十三條の道府縣分與税総額、第十九條の市町村分與税総額、第二十五條及び第二十六條の大都市分與税総額、都市分與税総額及び町村分與税總額並びに第十二條の災害土木費負債額は、命令の定めるところによる。
Article 34.　The population mentioned in Articles 12, 13, 16, 19, 20 and Articles 25 to 28, the populations of major cities, the populations of major cities and towns and villages mentioned in Article 14, the amount of three income taxes or local rates on three income taxes mentioned in Articles 12, 13, 19, 25 and 26, the total amount of ordinary taxes, the amount of citizenship taxes, the amount of ultra-statutory independent taxes under the Prefectural Taxation Law, the amount of local rates on ultra-statutory independent taxes under the City, Town and Village Taxation Law mentioned in Article 26, the total amount of taxes for apportionment to prefectures mentioned in Articles 12, and 13, the total amount of taxes for apportionment to cities, towns and villages mentioned in Article 19, the total amount of taxes for apportionment to major cities, the total amount of taxes for apportionment to cities and the total amount of taxes for apportionment to towns and villages mentioned in Articles 25 and 26, and the unpaid amount of civil engineering expenses for repair of war-damages in Article 12, shall respectively be determined by order.
第三十五條　分與税の分與の基礎に用いる人口、税額等について錯誤があつた場合においては、命令の定めるところにより、後年度において、分與税の分與の基礎に用いる人口、税額等について加算又は控除を行い分與額を算定する。
Article 35.　In cases where there is a miscalculation in regard to the number of population and the amount of taxes which are used as a basis for apportionment of the apportionment tax, the apportionment amount shall, as prescribed by order, be worked out by adding to, or deducting from, the number of population and the amount of taxes to be used as a basis for apportionment of the apportionment tax in the next fiscal year.
第三十六條　この法律施行に関する重要事項について、政府の諮問に應ずるため、地方分與税委員会を置く。
Article 36.　A Local Apportionment Tax Committee shall be set up to respond to the Government's consultation on important matters respecting the enforcement of the present Law.
地方分與税委員会に関する規程は、政令でこれを定める。
The regulations for the Local Apportionment Tax Committee shall be established by a Government Ordinance.
第三十七條　この法律に定めるものの外、分與税に関し必要な事項は、命令でこれを定める。
Article 37.　Necessary particulars respecting the Apportionment Tax other than provided for by the present Law shall be prescribed by order.
附　則
Supplementary Provisions:
第一條　この法律は、公布の日から、これを施行する。但し、附則第十四條の改正規定中予算、帝國議会及び勅令に関する部分は、日本國憲法施行の日から、これを施行する。
Article 1.　The present Law shall come into force as from the day of its promulgation. However, that part of the revised provisions in Article 14 of the Additional Provisions which concerns budgets, the Imperial Diet and the Imperial Ordinance shall be enforced as from the day of enforcement of the Imperial Constitution.
この法律は、昭和二十二年度分から、これを適用する。
The present Law shall apply as from the 1947 fiscal year.
昭和二十一年度分以前の地方分與税については、なお從前の規定による。
As regards the local apportionment tax in and prior to the 1946 fiscal year the current provisions shall apply.
第二條　第二條中百分の二十三・八六とあるのは、昭和二十二年度においては百分の二十三・七九とする。
Article 2.　"23.86 per cent" in Article 2 shall be 23.79 per cent in the 1947 fiscal year,
第二條中百分の三十一・三八とあるのは、昭和二十二年度においては百分の二十九・三〇とする。
31.38 per cent in Article 2 shall be 29.30 per cent in the 1947 fiscal year.
第三條　第三條第一項中百分の二十三・八六とあるのは、昭和二十二年度においては百分の百八十一・八六、昭和二十三年度においては百分の九十四・九九、昭和二十四年度においては百分の二十三・七九とする。
Article 3.　"23.86 per cent" in Article 3, paragraph 1 shall be 181.86 per cent in the 1947 fiscal year, 94.99 per cent in the 1948 fiscal year, and 23.79 per cent in the 1949 fiscal year.
第三條第一項中入場税の百分の三十一・三八とあるのは、昭和二十二年度においては入場税及び遊興飮食税の百分の二百二十一・八五、昭和二十三年度においては百分の百六十一・二三、昭和二十四年度においては入場税の百分の二十九・三〇とする。
"31.38 per cent of the Admission Tax" in Article 3, paragraph 1 shall be 221.85 per cent of the Admission Tax and the Amusement Tax in the 1947 fiscal year,161.23 per cent of the Admission Tax and Amusement Tax in the 1948 fiscal year, and 29.30 per cent of the Admission Tax in the 1949 fiscal year.
第四條　当分の間、道府縣分與税には、第一種分與額乃至第四種分與額の外に第五種分與額を設け、戰災に因り税收入の減少した道府縣に対し、その減收額を標準として、これを分與する。
Article 4.　For the time being, the taxes for apportionment to prefectures shall include the fifth class apportionment amount in addition to the first-fourth apportionment amounts, and it shall be apportioned to these prefectures whose revenues from taxes have decreased due to war damages, according to the extent of decrease in revenue.
第五種分與額は、道府縣分與税総額の百分の十以内において、命令で定める額とする。
The first class apportionment amount shall be the sum prescribed by order which does not exceed 10 per cent of the total amount of taxes for apportionment to prefectures.
道府縣分與税中第一種分與額及び第三種分與額は、当分の間、第十一條の規定にかかわらず、道府縣分與税総額から、同條に定める第二種分與額及び第四種分與額並びに前項に定める第五種分與額の合算額を控除した残額の半額ずつとする。
For the time being, the first class apportionment amount and the third class apportionment amount among the taxes for apportionment to prefectures, shall, irrespective of the provisions of Article 11, be respectively half of the sum obtained by substracting from the total amount of taxes for apportionment to prefectures, the combined total of the second and fourth class apportionment amounts prescribed in Article 11, and the fifth class apportionment amount prescribed in the preceding paragraph.
第五條　道府縣分與税中第五種分與額は、戰災後の税收入額（以下戰災後税額という。）が、戰災がなかつた場合において收入したであろう税收入見込額（以下戰災前税額という。）に不足する道府縣に対し、その不足額に按分して、これを分與する。
Article 5.　The fifth class apportionment amount included in the taxes for apportionment to prefectures shall be apportioned to prefectures proportionately to the balance between the actual revenues from taxes after war damages (hereinafter referred to as "post-war-damages amount of taxes" ) and the estimated revenues from taxes which would have been obtained if there had been no war damages (hereinafter referred to as "pre-war-damage amount of taxes" ).
道府縣分與税中第五種分與額が、前項の不足額の合計額を超過する場合においては、その超過額は、これを第四種分與額に加える。
In cases where the fifth class apportionment amount included in the taxes for apportionment to prefectures exceeds the total amount of balance mentioned in the preceding paragraph, the excess amount shall be added to the fourth class apportionment amount.
第六條　当分の間、第十六條第一項中「第十二條乃至第十四條」とあるのは「第十二條乃至第十四條及び附則第五條第一項」と読み替えるものとする。
Article 6.　For the time being, "Articles 12 to 14" in Article 16, paragraph 1 shall read "Articles 12 to 14 and Article 5, paragraph 1 of the Additional Provisions."
第七條　当分の間、市町村分與税には、大都市分與税、都市分與税、町村分與税及び特別分與税の外に、臨時特別分與税を設け、戰災に因り税收入の減少した大都市、都市及び町村に対し、その減收額を標準として、これを分與する。
Article 7.　For the time being, the taxes for apportionment to cities, towns and villages shall include the temporary special apportionment tax in addition to the taxes for apportionment to major cities, the taxes for apportionment to cities, the taxes for apportionment to towns and villages and the special apportionment tax, and these shall be apportioned to major cities, cities, towns and villages whose revenues from taxes have decreased due to war damages, according to the extent of decrease.
臨時特別分與税は、市町村分與税総額の百分の二十以内において、命令で定める額とする。
The amount of the temporary special apportionment tax shall be the sum prescribed by order which does not exceed 20 per cent of the total amount of taxes for apportionment to cities, towns and villages.
当分の間、第十九條第一項中「市町村分與税総額の百分の四十五」とあるのは「市町村分與税総額の百分の四十五から臨時特別分與税の半額を控除した額」と読み替えるものとする。
For the time being, "45 per cent of the total amount of taxes for apportionment to cities, towns and villages" referred to in Article 19, paragraph 1 shall read "the amount obtained by deducting half of the temporary special apportionment taxes from 45 per cent of the total amount of taxes for apportionment to cities, towns and villages."
第八條　臨時特別分與税は、戰災後税額が戰災前税額に不足する大都市、都市及び町村に対し、その不足額に按分して、これを分與する。
Article 8.　The temporary special apportionment tax shall be apportioned to major cities, cities, towns and villages in proportion to the balance between the post-war-damage-amount of taxes and the pre-war-damage amount of taxes.
臨時特別分與税総額が前項の不足額の合計額を超過する場合においては、その超過額は、これを特別分與税に加える。
In cases where the total amount of temporary special apportionment taxes exceeds the total amount of the balance referred to in the preceding paragraph, the excess amount shall be added to the special apportionment tax.
第九條　当分の間、第二十八條第一項中「前三條の規定による大都市分與税、都市分與税又は町村分與税の額」とあるのは「前三條の規定による大都市分與税、都市分與税又は町村分與税の額及び附則第八條第一項の規定による臨時特別分與税の額の合算額」、「大都市第三標準單位税額、都市第三標準單位税額又は町村第三標準單位税額」とあるのは「大都市特別標準單位税額、都市特別標準單位税額又は町村特別標準單位税額」と読み替えるものとする。
Article 9.　For the time being, "the amount of taxes for apportionment to major cities, of taxes for apportionment to cities or of taxes for apportionment to towns and villages prescribed in the preceding three Articles" referred to in Article 28, paragraph 1 shall read "the combining total of the amount of taxes for apportionment to major cities and the amount of taxes for apportionment to cities or of taxes for apportionment to towns and villages prescribed in the preceding three Articles and" the amount of temporary special apportionment tax prescribed in Article 8, paragraph 1 of the Supplementary Law, "and" the amount of the third standard unit tax of major cities, the amount of the third standard unit tax of cities, or the amount of the third standard unit tax of towns and villages "referred to in the same paragraph shall read" the amount of the special standard unit tax of major cities, the amount of the special standard unit of cities, or the amount of the special standard unit tax of towns and villages."
第十條　前條の大都市特別標準單位税額、都市特別標準單位税額又は町村特別標準單位税額は、臨時特別分與税の大都市、都市又は町村に対する各分與額の総額を全大都市、全都市又は全町村の人口で除した額に、大都市第三標準單位税額、都市第三標準單位税額又は町村第三標準單位税額を加えた額とする。
Article 10.　The amount of the special standard unit tax of major cities, the amount of special standard unit tax of cities, or the amount of the special standard unit tax of towns and villages mentioned in the preceding Article shall be the sum obtained by dividing the total amount of temporary special apportionment taxes apportioned respectively to major cities, cities or towns and villages, by the number of population of all major cities, cities or of towns and villages, plus the amount of the third standard unit tax of major cities, the amount of the third standard unit tax of cities, and the amount of the third standard unit tax or towns and villages.
第十一條　附則第五條及び第八條の戰災前税額及び戰災後税額並びに前條の人口は、命令の定めるところによる。
Article 11.　The pre-war-damage amount of taxes, the post-war-damage amount of taxes mentioned in Articles 5 and 8 of the Additional Provision and the number of population mentioned in the preceding Article shall be prescribed by order.
第十二條　昭和二十二年度及び昭和二十三年度に限り、第八條第一項中「前年度初日」とあるのは「当該年度初日」と読み替えるものとする。
Article 12.　So far as the 1947 and 1948 fiscal years are concerned, "the first day of previous fiscal year" in Article 8, paragraph 1 shall read "the first day of the current fiscal year."
第三十六條第二項中「政令」とあるのは、日本國憲法施行の日までは、「勅令」と読み替えるものとする。
In Article 38, paragraph 2 "Governmen Ordinance" shall, until the date of the enforcement of the Japanese Constitution, read "Imperial Ordinance."
第十三條　当分の間、第十二條第二項の第一單位税額及び同條第三項の道府縣第一標準單位税額の算定については、命令の定めるところにより、三收益税額に改正前の地方分與税法及び地方税法の規定による還付税額及び國税附加税額を加え、第十三條第二項の第二單位税額及び同條第三項の道府縣第二標準單位税額の算定については、命令の定めるところにより、普通税総額から改正前の地方税法の規定による國税附加税額を控除することができる。
Article 13.　For the time being, in working out the amount of the first unit tax referred to in Article 12, paragraph 2, and the amount of the first standard unit tax of prefectures referred to in paragraph 3 of the same Article, there may, as prescribed by order, be added to three income taxes the amount of taxes for refundment and local rates on national taxes under the unrevised Local Tax Apportionment Law and the Local Taxation Law, and in working out the amount of the second unit tax mentioned in Article 13, paragraph 2 and the amount of the second standard unit tax mentioned in paragraph 3 of the same Article, local rates on national taxes under the unrevised Local Taxation Law may as prescribed by order, be deducted from the total amount of ordinary taxes.
当分の間、第十九條第二項の大都市、都市又は町村の第一平均單位税額、同條第三項の市町村第一標準單位税額、第二十五條第二項の第一單位税額及び同條第三項の大都市第一標準單位税額、都市第一標準單位税額又は町村第一標準單位税額の算定については、命令の定めるところにより、三收益税附加税額に改正前の地方税法の規定による國税附加税額を加え、第十九條第四項の大都市、都市又は町村の第二平均單位税額、同條第五項の市町村第二標準單位税額、第二十六條第二項の第二單位税額及び同條第三項の大都市第二標準單位税額、都市第二標準單位税額又は町村第二標準單位税額の算定については、命令の定めるところにより、普通税総額から改正前の地方税法の規定による國税附加税額を控除することができる。
For the time being, in working out the amount of the first average unit tax of major cities, cities, or towns and villages mentioned in Article 19, paragraph 2, the amount of the first standard unit tax of cities, towns and villages mentioned in paragraph 3 of the same Article, the amount of the first unit tax mentioned in Article 25, paragraph 3, and the amount of the first standard unit tax of major cities, or the amount of the first standard unit tax of towns and villages mentioned in paragraph 3 of the same Article, local rates on national taxes under the unrevised Local Taxation Law may, as prescribed by order, be added to the three income taxes, and in working out the amount of the second average unit tax of major cities, cities or towns and villages mentioned in Article 19, paragraph 3, the amount of the second standard unit tax of towns and villages mentioned in paragraph 5 of the same Article, the amount of the second unit tax mentioned in Article 26, paragraph 2, the amount of the second standard unit tax of major cities, and the amount of the second standard unit tax of cities, or the amount of the second standard unit tax of towns and villages mentioned in paragraph 3 of the same Article, local rates on national taxes under the unrevised Local Taxation Law may, as prescribed by order, be deducted from the total amount of ordinary taxes.
第十四條　地方分與税分與金特別会計法の一部を次のように改正する。
Article 14.　A part of the Special Account Law governing Apportionment of the Local Apportionment Tax shall be revised as follows:
第二條中「地租、家屋税及営業税ノ收入、配付税」を「地方分與税」に、「還付税及配付税」を「地方分與税」に改める。
In Article 2 "the income and distribution taxes such as land tax, house tax and business tax" shall be revised as "local apportionment tax," and "retrocession tax and distribution tax" as "local apportionment tax."
第四條第二項中「配付税」を「地方分與税」に、「第六條」を「第三條」に改める。
"Distribution taxes" in Article 4, paragraph 2 shall be revised as "local apportionment taxes," and "Article 6" as "Article 3."
第八條中「歳入歳出豫算」を「豫算」に、「歳入歳出ノ總豫算」を「一般會計ノ豫算」に、「帝國議會」を「國會」に改める。
"Budget for revenue and expenditure," "general budget for revenue and expenditure," and "Imperial Diet" in Article 8 shall read, "budget," "budget of general account" and "National Diet" respectively.
第十條中「勅令」を「政令」に改める。
In Article 10 "Imperial Ordinance" shall be revised as "Government Ordinance."
附則第二項乃至第五項を次のように改める。
Paragraphs 2 to 5 of the Supplementary Provisions shall be revised as follows:
昭和二十一年度分以前ノ地方分與税ニ付テハ仍從前ノ規定ニ依ル
As regards the local apportionment tax in and prior to the 1946 fiscal year, the current provisions shall apply.