地方配付税法
法令番号: 法律第111号
公布年月日: 昭和23年7月7日
法令の形式: 法律

改正対象法令

提案理由 (AIによる要約)

地方自治の発達を支える財政面において、財源が不足し自主性も確立されていない現状を改善するため、地方財政委員会で地方財政自主化の徹底と経済情勢に即応する地方税財政制度の確立を目指し改革案を立案した。国庫財政との関係で全面実施は困難なため、当面の地方財政窮乏に対処すべく地方税法及び地方分与税法を全文改正することとした。新税目の創設、現行税目の賦課率引き上げ、国税の地方委譲などを通じて財源確保を図るとともに、監督庁の許可制度を廃止して地方団体の財政自主権を確立することを目指すものである。

参照した発言:
第2回国会 衆議院 治安及び地方制度委員会 第41号

審議経過

第2回国会

衆議院
治安及び地方制度委員会 - 第41号
(昭和23年6月22日)
治安及び地方制度委員会 - 第42号
(昭和23年6月23日)
治安及び地方制度委員会 - 第43号
(昭和23年6月24日)
参議院
治安及び地方制度委員会 - 第26号
(昭和23年6月24日)
衆議院
治安及び地方制度委員会 - 第44号
(昭和23年6月25日)
治安及び地方制度委員会 - 第45号
(昭和23年6月26日)
治安及び地方制度委員会 - 第46号
(昭和23年6月28日)
参議院
治安及び地方制度委員会 - 第28号
(昭和23年6月30日)
衆議院
治安及び地方制度委員会 - 第49号
(昭和23年7月1日)
治安及び地方制度委員会 - 第52号
(昭和23年7月4日)
本会議 - 第79号
(昭和23年7月5日)
本会議 - 第79号 附録
(昭和23年7月5日)
参議院
治安及び地方制度委員会 - 第31号
(昭和23年7月5日)
本会議 - 第60号
(昭和23年7月5日)
本会議 - 第60号 附録
(昭和23年7月5日)
地方配付税法をここに公布する。
I hereby promulgate the Local Distribution Tax Law.
御名御璽
Signed:HIROHITO, Seal of the Emperor
昭和二十三年七月七日
This seventh day of the seventh month of the twenty-third year of Showa (July 7, 1948)
内閣総理大臣　芦田均
Prime Minister　ASHIDA Hitoshi
法律第百十一号
Law No.111
地方配付税法目次
Contents of the Local Distribution Tax Law
第一章
総則
Chapter I. General Provisions
第二章
道府縣配付税
Chapter II. Do (Region), Fu (Urban Prefecture) and Ken (Prefecture) Distribution Tax
第三章
市町村配付税
Chapter III. City, Town and Village Distribution Tax
第一節
通則
Section I. Common Rules
第二節
大都市配付税、都市配付税、甲町村配付税及び乙町村配付税
Section II. Large City Distribution Tax, City Distribution Tax, Class A Town and Village Distribution Tax and Class B Town and Village Distribution Tax
第三節
特別配付税
Section III. Special Distribution Tax
第四章
補則
Chapter IV. Supplementary Provisions
附則
Supplementary Provisions
地方配付税法
Local Distribution Tax Law
第一章　総則
Chapter I. General Provisions
（配付を受ける團体）
(Entities to be distributed the Distribution)
第一條　地方配付税（以下配付税という。）は、都道府縣、特別市及び市町村に対してこれを配付する。
Article 1.　The Local Distribution Tax (hereinafter referred to as "Distribution Tax" ) shall be distributed to the To (Metropolis), Do (Region), Fu (Urban Prefecture) and Ken (Prefecture), to Special Cities, and to Cities, Towns and Villages.
（配付税）
(Distribution tax)
第二條　所得税及び法人税の徴收額の百分の三十三・一四をもつて、配付税とする。
Article 2.　The Distribution Tax shall consist of 33.14% of the yield of Income Tax and the Juridical Person Tax.
（毎年度分の配付税の額）
(Amount of distribution tax to be distributed for each fiscal year)
第三條　毎年度分として配付すべき配付税の額は、前前年度において徴收した所得税及び法人税の百分の三十三・一四に相当する額とする。
Article 3.　The amount of the Distribution Tax to be distributed for each fiscal year shall be 33.14% of the Income Tax and the Juridical Person Tax, collected in the year preceding the immediately previous year.
２　前項の規定により配付すべき配付税の額が前前年度における配付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配付すべき額から減額する。
When the amount of the Distribution Tax to be distributed under the provisions of the preceding paragraph exceeds 110% of the amount distributed for the fiscal year before last, the excess shall be deducted from the amount to be distributed for the fiscal year concerned.
３　第一項の規定により配付すべき配付税の額が前年度における配付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配付すべき額に増額する。
When the amount of the Distribution Tax to be distributed in accordance with the provisions of Paragraph 1, is less than 90% of the amount distributed for the previous fiscal year, the deficit shall be added to the amount to be distributed for the fiscal year concerned.
（配付税の額の増額）
(Increase of Amount of Distribution Tax)
第四條　地方財政の情況上必要があるときは、前條の規定により配付すべき配付税の額に、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 Distribution Tax to be distributed under the provisions of the preceding Article:
一　前條第二項の場合においては、前年度における配付額の百分の百十を超過する額の全部又は一部
1.　In the cases mentioned in the preceding Article, Paragraph 2, the whole or part of the amount in excess of 110% of the amount distributed for the previous fiscal year;
二　前條第三項の場合においては、前年度における配付額に不足する額の全部又は一部
2.　In the cases mentioned in the preceding Article, Paragraph 3, the whole or a part of the deficit in comparison with the amount distributed for the previous fiscal year;
三　前條第一項の額が前年度における配付額に不足し、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 prescribed in Paragraph 1 of the preceding Article is less than, and exceeds 90% of the amount distributed for the previous fiscal year, the whole or a part of the deficit;
四　当該年度における配付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 Distribution Tax for the fiscal year concerned exceeds the amount prescribed in Paragraph 1 of the preceding Article, the whole or a part of the excess.
（配付税の減額）
(Decrease of Amount of Distribution Tax)
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配付すべき配付税の額から、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 Distribution Tax to be distributed in accordance with the provisions of Article 3:
一　第三條第二項の場合においては、前年度における配付額を超過する額の全部又は一部
1.　In cases where Paragraph 2 of Article 3, the whole or a part of the amount in excess of the amount distributed for the previous fiscal year;
二　第三條第三項の場合においては、前年度における配付額の百分の九十に不足する額の全部又は一部
2.　In cases where Paragraph 3 of Article 3, the whole or a part of the deficit in comparison with 90% of the amount distributed for the previous fiscal year;
三　第三條第一項の額が前年度における配付額を超過し、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 prescribed in Paragraph 1 of Article 3 exceeds, and is less than 110% of the amount distributed for the previous fiscal year, the whole or a part of the said excess;
四　当該年度における配付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 Distribution Tax for the fiscal year concerned is less than the amount prescribed in Paragraph 1 of Article 3, the whole or a part of the deficit.
第六條　地方配付税配付金特別会計法（昭和十五年法律第六十七号）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、当該年度における配付税の配付額から、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 Accounting Law for the Distribution of the Local Distribution Tax (Law No.67 of 1940), be deducted from the amount of the Distribution Tax to be distributed for the fiscal year concerned.
（道府縣及び市町村に対する配付率）
(Date of Distribution of Do, Fu and Ken Distribution Tax and City, Town and Village Distribution)
第七條　配付税は、左の区分により、道府縣及び市町村に対して、これを配付する。
Article 7.　The Distribution Tax shall be distributed to Do, Fu, and Ken and_Cities, Towns and Villages, under the following classification:
一　道府縣配付税　配付税総額の百分の五十
1.　Do, Fu and Ken Distribution Tax..................　50% of the total amount of the Distribution Tax.
二　市町村配付税　配付税総額の百分の五十
2.　City, Town and Village Distribution Tax.........　50% of the total amount of the Distribution Tax.
（配付額の算定期日）
(Date of Cases of Calculation of Date Distribution Amount)
第八條　配付税の配付額は、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 distribution of the Distribution Tax shall be calculated and determined in respect of each Do, Fu, and Ken, and in respect of each City, Town and Village, as of the first day of the previous fiscal year.
２　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配付税の配付額は、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 case 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 Distribution of the Distribution Tax for the Do, Fu and Ken, or Cities, Towns and Villages concerned may be altered in accordance with the provisions of the relevant order.
（配付税の交付時期）
(Date of Deliberation of Distribution Tax)
第九條　配付税は、毎年度四回に分けて、これを交付する。
Article 9.　The Distribution Tax shall be delivered in four installments in each fiscal year.
第二章　道府縣配付税
Chapter II. Do, Fu and Ken Distribution Tax
（配付額の種類）
(Type of Amount of Distribution)
第十條　道府縣配付税は、これを第一種配付額から第五種配付額までの五種に分け、第一種配付額及び第二種配付額は道府縣の課税力を標準とし、第三種配付額及び第四種配付額は道府縣の財政需要を標準とし、第五種配付額は人口の増加の著しいことその他特別の事情のある道府縣に対し、その事情を考慮して、これを配付する。
Article 10.　The Do, Fu and Ken Distribution Tax shall be divided into Distribution Amounts of First to Fifth Categories, and shall be distributed in the case of the First and the Second Categories Distribution Amounts, with the taxation capacity of each Do, Fu or Ken as the standard;in the case of the Third and the Fourth Categories Distribution Amount, with the financial requirements of each Do, Fu or Ken as the standard;aud the Fifth Category Distribution Amount shall be distributed only to a particular Do, Fu or Ken taking into consideration special circumstances such as the rapid increase of population and others, which characterize the Do, Fu or Ken.
（配付額の率）
(Ratio between respective Categories)
第十一條　第一種配付額から第五種配付額までの配付率は、それぞれ道府縣配付税総額の百分の四十、百分の五、百分の四十、百分の十及び百分の五とする。
Article 11.　The First to the Fifth Categories Distribution Amount shall respectively be 40%, 5%, 40%, 10% and 5% of the total amount of the Do, Fu and Ken Distribution Tax.
（第一種配付額）
(The First Category Distribution Amount)
第十二條　第一種配付額は、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あん分して、これを配付する。
Article 12.　The First Category Distribution Amount shall be distributed 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.
２　前項の第一單位税額は、当該道府縣の標準賦課率で算定した地租額、家屋税額及び事業税額並びに鉱産税額、入場税額及び酒消費税額の合算額から災害土木費負債額及び戰災復旧費負債額に命令で定める率を乘じた額を控除した残額（以下道府縣第一基本税額という。）を、当該道府縣の人口で除した額とする。
The First Unit Tax Amount of a Do, Fu or Ken shall be the balance equal to the total of the Land Tax, House Tax and the Enterprise Tax all of which are to be computed at the standard assessment rates of the Do, Fu or Ken plus the yields from the Mine Product Tax, Admission Tax and Liquor Consumption Tax, reduced by the debts under the Damage Recovery Public Works Expenditure and such debts under the War Damage Reconstruction Expenditure as may be provided for by ordinance (the balance shall hereinafter be referred to as the Do, Fu and Ken First Basic Tax Revenue), as divided by the number of the population in the Do, Fu or Ken.
３　第一項の道府縣第一標準單位税額は、全道府縣の道府縣第一基本税額に道府縣配付税総額の百分の九十を加えた額を、全道府縣の人口で除した額とする。
The Do, Fu and Ken First Standard Unit Tax Amount referred to under Paragraph 1 shall be the amount equal to the sum total of the Do, Fu and Ken First Basic Tax Revenue for all the Do, Fu and Ken plus 90% of the total Do, Fu and Ken Distribution Tax, divided by the number of the population under all of the Do, Fu and Ken.
（第二種配付額）
(The Second Category Distribution Amount)
第十三條　第二種配付額は、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あん分してこれを配付する。
Article 13.　The Second Category Distribution Amount shall be distributed 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.
２　前項の第二單位税額は、当該道府縣の普通税総額から、地租額、家屋税額、事業税額、鉱産税額、道府縣民税額、入場税額及び酒消費税額の合算額を控除した残額（以下道府縣第二基本税額という。）を、当該道府縣の人口で除した額とする。
The Second Unit Tax Amount referred to under the preceding paragraph shall be the amount obtained by dividing by the population of the Do, Fu or Ken concerned the balance 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 Land Tax, House Tax, Enterprise Tax, Mine Product Tax, the Prefectural Inhabitant Tax, Admission Tax and Liquor Consumption Tax (the balance shall hereinafter be referred to as the Do, Fu and Ken Second Basic Tax Revenue).
３　第一項の道府縣第二標準單位税額は、全道府縣の道府縣第二基本税額に道府縣配付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 referred to under Paragraph 1 shall be the amount equal to the sum total of the Do, Fu and Ken Second Basic Tax Revenue for all the Do, Fu and Ken plus 10% of the total Do, Fu and Ken Distribution Tax, as divided by the number of the population under all of the Do, Fu and Ken.
（第三種配付額）
(The Third Category Distribution Amount)
第十四條　第三種配付額は、当該道府縣の割増人口にあん分して、これを配付する。
Article 14.　The Third Category Distribution Amount shall be distributed in proportion to the adjusted number of the population of the Do, Fu or Ken concerned.
２　前項の割増人口は、当該道府縣の大都市の部の人口を二倍したもの、都市の部の人口を一・五倍したもの及び町村の部の人口の合算額に百五十万を加えたものとする。但し、北海道についてはその人口を一・三倍したもの、東北地方及び北陸地方についてはその人口を一・二倍したものに基いてそれぞれ割増人口を計算する。
The adjusted number of population in the preceding paragraph shall be effected by adding 2 times of the population under Large City Portion, 1.5 times of that of Cities to the actual number of the population of the Towns and Villages plus 1,500,000;provided that for Hokkaido the adjusted number of population shall be effected by multiplying its actual population by 1.3, and for Tohoku and Hokuriku areas by 1.2.
（第四種配付額）
(The Fourth Category Distribution Amount)
第十五條　第四種配付額は、当該道府縣における義務教育に係る学級の数にあん分して、これを配付する。
Article 15.　The Fourth Category Distribution Amount shall be distributed, in proportion to the number of school classes for the compulsory education in the Do, Fu or Ken concerned.
（配付額の制限）
(Limitation to the Distribution Amount)
第十六條　第十二條から前條までの規定による道府縣配付税の額を当該道府縣の割増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・三倍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、配付税の配付額から減額する。
Article 16.　In regard to a Do, Fu or Ken of which the aggregate of the amount obtained by dividing by the adjusted number of population of the Do, Fu or Ken concerned the amount of the Do, Fu and Ken Distribution Tax under the provisions of Articles 12 to 15 inclusive, and of the Third Unit Tax Amount of the Do, Fu or Ken concerned exceeds 1.3 times the Do, Fu and Ken Third Standard Unit Tax Amount, the amount obtained by multiplying the excess by the number of the population of the Do, Fee or Ken concerned shall be reduced from the amount of the Distribution Tax to be distributed.
２　前項の第三單位税額は、第十二條第一項の第一單位税額及び第十三條第一項の第二單位税額の合算額とする。
The Third Unit Tax Amount of the preceding paragraph shall be the aggreagate of the First Unit Tax Amount under Paragraph 1 of Article 12, and of the Second Unit Tax Amount under Paragraph 1 of Article 13.
３　第一項の道府縣第三標準單位税額は、第十二條第一項の道府縣第一標準單位税額及び第十三條第一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 of Paragraph 1 shall be the aggregate of the Do, Fu and Ken First Standard Unit Tax Amount under Paragraph 3 of Article 12, and of the Do, Fu Ken Second Standard Unit Tax Amount under Paragraph 1 of Article 13.
４　第一項の規定により減額した額は、これを第五種配付額に加える。
The amount reduced by virtue of the provisions of Paragraph 1, shall be added to the Fifth Category Distribution Amount.
第三章　市町村配付税
Chapter III. Distribution Taxes to Cities, Towns and Villages
第一節　通則
Section I. General Rules
（市町村配付税の種類）
(Type of Distribution Taxes)
第十七條　市町村配付税は、これを大都市配付税、都市配付税、甲町村配付税、乙町村配付税及び特別配付税とする。
Article 17.　The taxes for distribution to cities, towns and villages shall include:taxes for distribution to to cities, taxes for distribution to cities taxes for distribution to Class A towns and villages, taxes for distribution to Class B towns and villages and taxes for special distribution.
２　大都市配付税は大都市に、都市配付税は都市に、甲町村配付税は甲町村に、乙町村配付税は乙町村に、特別配付税は市町村に対して、これを配付する。
The taxes for distribution to large cities shall be distributed to large cities, and taxes for distribution to cities to cities, the taxes for disfribution to Class A or B towns and villages to Class A or B towns and villages, and the taxes for special distribution to cities, towns and villages.
３　大都市とは、人口五十万以上の市を、都市とは人口五十万未満の市を、甲町村とは自治体警察を設置する町村を、乙町村とは自治体警察を設置しない町村をいう。
Large cities shall mean cities with the population of not less than 500,000;cities shall mean cities with population less than 500,000, Class A towns and villages shall mean towns and villages in which police of autonomous entity is established and Class B towns and villages shall mean towns and villages without autonomous police.
（市町村配付税の種類別総額）
(Sum total in each Categories of City, Town and Village Distribution Tax)
第十八條　大都市配付税、都市配付税、甲町村配付税及び乙町村配付税の各総額は、左の各号の額の合算額とする。
Article 18.　The total amounts, respectively, of the taxes for distribution to large cities, taxes for distribution to cities, and taxes for distribution to Class A or B towns and villages shall be the sum total of the amount in each of the following numbers:
一　市町村配付税総額の百分の四十を、市町村第一標準單位税額から、大都市、都市、甲町村又は乙町村の各群（以下各群という。）の第一平均單位税額をそれぞれ控除した残額に、各群の総人口と三百に各群の警察吏員の総数を乘じた額との合算額を乘じた額にあん分した額
1.　The sums arrived at by allocating 40% of the sum total of the taxes for distribution to cities, towns and villages proportionately to the amount obtained by multiplying respectively by the aggregate of the total number of population under respective groups of large cities, cities, Class A and Class B towns and villages (hereinafter simply be referred to as respective groups) plus 300 times the number of the policemen under respective groups, the sums remaining after subtraction of the amount of the first average unit tax of respective groups of large cities, cities, or of Class A or B towns and villages from the amount of the first standard unit tax of cities, towns and villages.
二　市町村配付税総額の百分の五を、市町村第二標準單位税額から、各群の第二平均單位税額をそれぞれ控除した残額に、各群の総人口と三百に警察吏員の総数を乘じた額との合算額を乘じた額にあん分した額
2.　The sums arrived at by allocating 5% of the sum total of the taxes for distribution to Cities, towns and villages proportionately to the amount obtained by multiplying respectively by the aggregate of the total number of population under respective groups plus 300 times the number of the policemen the sums remaining after subtraction of the amount of the second average unit tax of respective groups from the amount of the second standard unit tax of cities, towns and villages.
三　市町村配付税総額の百分の四十を、大都市の総人口を二倍したもの、都市の総人口を一・五倍したもの、甲町村の総人口及び乙町村の総人口（北海道についてはその人口を一・二倍したもの、東北地方及び北陸地方についてはその人口を一・二倍したものによるものとする。）と三百に各群の警察吏員の総数を乘じた額との合算額にあん分した額
3.　The sums arrived at by allocating 40 per cent of the total sum of the taxes for distribution to cities, towns and villages proportionately to the aggregates of two times the total number of population for large cities, 1.5 times the total number of population for cities, and the total number of population for Class A and B towns and villages, and the number of policemen for each group times 300 (with respect to Hokkaido, 1.2 times, Tohoku district and Hokuriku areas 1.2 times).
四　市町村配付税総額の百分の十を、各群の義務教育に係る生徒兒童の総数と五十に義務教育に係る学級の数を乘じた額との合算額にあん分した額
4.　The sums arrived at by allocating 10% of the sum total of the taxes for distribution to cities, towns and villages proportionately to the aggregates of number of pupils subject to the compulsory education and of 50 times number of school classes for the compulsory education, under respective groups.
２　前項第一号の各群の第一平均單位税額は、各市町村の標準賦課率で算定した地租附加税額、家屋税附加税額及び事業税附加税額並びに鉱産税附加税額、入場税附加税額及び酒消費税附加税額の合算額から、戰災復旧費負債額に命令で定める率を乘じた額を控除した残額（以下市町村第一基本税額という。）を各群ごとに合算した額を、それぞれ各群の総人口と三百に各群の警察吏員の総数を乘じた額との合算額で除した額とする。
The amount of the first average unit tax of respective groups of Item 1 of the preceding paragraph, shall be the respective balances equal to the total of the surtaxes on the Land Tax, House Tax and Enterprise Tax all of which are to the computed at the standard assessment rates of each city, town or village plus the yields from the surtaxes on the Mine Product Tax, Admission Tax and Liquor Consumption Tax, reduced by such amount in the debts under the war Damage Reconstruction Expenditure as may be obtained by applying a rate's which may be provided for by Ordinance (the balance shall hereinafter be referred to as the City, Town and Village First Basic Tax Revenue), as divided by the aggregate of the total population under respective groups plus the number of policeman times 300 under respective groups.
３　第一項第一号の市町村第一標準單位税額は、市町村第一基本税額に市町村配付税総額の百分の九十を加えた額を、全市町村の人口と三百に全市町村の警察吏員の総数を乘じた額との合算額で除した額とする。
The City, Town and village, First Standard Unit Tax Amount referred to under Paragraph 1, Item 1, shall be the amount equal to the sum total of the City, Town and Village First Basic Tax Revenue for all the city, town and village plus 90% of the total City, Town and Village Distribution Tax, as divided by the aggregate of the whole population plus the number of the policeman times 300 under all cities, towns and villages.
４　第一項第二号の各群の第二平均單位税額は、各市町村の普通税総額から、地租附加税額、家屋税附加税額、事業税附加税額、鉱産税附加税額、入場税附加税額、酒消費税附加税額及び市町村民税額の合算額を控除した残額（以下市町村第二基本税額という。）を各群ごとに合算した額を、それぞれ各群の総人口と三百に各群の警察吏員の総数を乘じた額との合算額で除した額とする。
The amount of the second average unit tax of respective groups referred to under Par.1 Item 2 shall be equal to respective totals of the ordinary tax revenue for large cities, cities, or towns and villages reduced by the aggregate of the surtaxes on the Land Tax, House Tax, Enterprise Tax, Mine Product Tax, Admission Tax, Liquor Comsumption Tax and the City, Town and Village Inhabitant Tax (the balance shall hereinafter be referred to as the City, Town and Village Second Basic Tax Revenue), as divided by the respective aggregates of the total population under respective groups and the number of policemen times 300 under respective groups.
５　第一項第二号の市町村第二標準單位税額は、全市町村の市町村第二基本税額に、市町村配付税総額の百分の十を加えた額を、全市町村の人口と三百に全市町村の警察吏員の総数を乘じた額との合算額で除した額とする。
The amount of the second standard unit tax of cities, towns and villages, referred to in Par.1, Item 2, shall be the amount arrived at by dividing by the aggregate of the number of population of all the cities, towns and villages and the number of policemen times 300, the sum total of 10% of the total amount of the taxes for distribution to cities, towns and villages and the City, Town and Village Second Basic Tax Revenue.
第十九條　特別配付税の総額は、市町村配付税総額の百分の五とする。
Article 19.　The sum total of the Special Distribution Tax shall be 5% of the sum total of the Distribution Tax to large cities, cities, towns and villages.
（市町村配付税の種類別総額の制限）
(Limitation to the Distribution Amount of Respective Groups)
第二十條　第十八條の規定による各群の配付税の総額をそれぞれ各群の総人口と三百に各群の警察吏員の総数を乘じた額との合算額で除した額及び各群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一・五倍を超過するものについては、その超過額に当該群の総人口と三百に当該群の警察吏員の総数を乘じた額との合算額を乘じた額を当該群の配付税の各総額から減額する。
Article 20.　In case the aggregate of the sum total for each groups of the distribution amount provided for under Article 18 as divided by the total of the population under each group and of the number of policemen times 300, and the Third Average Unit Tax Amount for each group, exceeds 1, 5 times the Third Standard Unit Tax Amount of cities, towns and villages, the amount in excess times the aggregate of the total population under each group and the number of policemen times 300 shall be reduced from the distribution amount for each group.
２　前項の各群の第三平均單位税額は、それぞれ第十八條第一項第一号の第一平均單位税額及び同項第二号の第二平均單位税額の合算額とする。
The Third Average Unit Tax Amount for each group as referred to under the preceding paragraph shall be the sum total of the First Average Unit Tax Amount of Article 18, Paragraph 1, Item 1 and of the Second Average Unit Tax Amount of Item 2 of the same paragraph.
３　第一項の市町村第三標準單位税額は、第十八條第一項第一号の市町村第一標準單位税額及び同項第二号の市町村第二標準單位税額の合算額とする。
The Third Standard Unit Tax for large cities, cities, towns and villages referred to under Paragraph 1, shall be the sum total of the First Standard Unit Tax for the same and of referred to under Article 18, Paragraph 1, Item 1, and of the 2nd Standard Unit Tax for the same referred to under Item 2 of the same paragraph.
４　第一項の規定により減額した額は、これを特別配付税の額に加える。
The amount reduced by virtue of the provisions of Paragraph 1, shall be added up to the amount of the Special Distribution Tax.
第二節　大都市配付税、都市配付税、甲町村配付税及び乙町村配付税
Section II. Tax for Distribution to Large Cities, Tax for Distribution Cities, Taxes for Distribution to Class A Towns and Villages and Taxes for Dist ibution to Class B Towns and Villages
（配付額の種類）
(Type of the Distribution Tax)
第二十一條　大都市配付税、都市配付税、甲町村配付税及び乙町村配付税は、それぞれ第一種配付額から第四種配付額までの四種に分け、第一種配付額及び第二種配付額は各市町村の課税力を標準とし、第三種配付額及び第四種配付額は各市町村の財政需要を標準として、これを配付する。
Article 21.　The taxes for distribution to large cities, the taxes for distribution to cities, and the taxes for the distribution to Class A and Class B towns and villages shall respectively be divided into four categories of from the first category distribution amount to the fourth category distribution amount. The first category distribution amount and the second category distribution amount shall be distributed on the basis of the taxation capacity of the large cities, cities, or towns and villages;the third and fourth category distribution amount on the basis of financial requirement of the large cities, cities, or towns and villages.
（配付額の率）
(Ratio between respective categories)
第二十二條　第一種配付額から第四種配付額までの配付率は、それぞれ大都市配付税、都市配付税、甲町村配付税及び乙町村配付税の各総額の百分の四十五、百分の五、百分の四十及び百分の十とする。
Article 22.　The first category distribution amount, the second category distribution amount, the third category distribution amount and the fourth category distribution amount shall respectively be 45%, 5%, 40% and 10% of the total amount of the taxes for distribution to large cities, the total amount of the taxes for distribution to cities, the total amount of the taxes for distribution to Class A towns and villages or the total amount of the taxes for distribution to Class B town and villages.
（第一種配付額）
(The First Category Distribution Amount)
第二十三條　第一種配付額は、第一單位税額が各群の第一標準單位税額に不足する市町村に対し、その不足額に当該市町村の人口を乘じた額にあん分して、これを配付する。
Article 23.　The first category distribution amount shall be distributed to such large 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 large 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 under the large cities, cities, or towns and villages concerned.
２　前項の第一單位税額は、当該市町村の市町村第一基本税額を、当該市町村の人口と三百に当該市町村の警察吏員の数を乘じた額との合算額で除した額とする。
The amount of the first unit tax shall be the amount obtained by the dividing by the aggregate of the number of population and the policemen times,300 of the cities, town and villages concerned the amount of the First Basic Tax Revenue of the cities, towns and villages concerned.
３　第一項の各群の第一標準單位税額は、各群の市町村の第一基本税額の総額に大都市配付税、都市配付税、甲町村配付税及び乙町村配付税の各総額の百分の九十を加えた額を、それぞれ各群に属する市町村の人口と三百にそれぞれ警察吏員の数を乘じた額との合算額で除した額とする。
The amount of the first standard unit tax for respective groups prescribed in Paragraph 1 shall be the aggregate of the First Basic Tax Revenue of respective groups and 90% of the total of the distribution taxes to the large cities, cities, Class A and B towns and village, as divided respectively by the sum total of the number of population under each group and of the number of policemen times 300.
（第二種配付額）
(The Second Category Distribution Amount)
第二十四條　第二種配付額は、第二單位税額が各群の第二標準單位税額に不足する市町村に対し、その不足額に当該市町村の人口を乘じた額にあん分して、これを配付する。
Article 24.　The second class distribution amount shall be distributed to such large 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 large 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 large cities, cities, or town and villages concerned.
２　前項の第二單位税額は、当該市町村の市町村第二基本税額を当該市町村の人口を三百に当該市町村の警察吏員の数を乘じた額との合算額で除した額とする。
The amount of the second unit tax as referred to under the preceding paragraph shall be the amount obtained by dividing by the aggregate of the number ot population and of the policemen times 300 of the cities or towns and villages concerned the am unt of the Second Basic Tax Revenue of the cities or towns and villages concerned.
３　第一項の各群の第二標準單位税額は、各群の市町村第二基本税額の総額に、大都市配付税、都市配付税、甲町村配付税及び乙町村配付税の各総額の百分の十を加えた額を、各群に属する市町村の人口と三百に各群の警察吏員の総数を乘じた額との合算額で除した額とする。
The amount of the second standard unit tax of respective groups shall be the amount obtained by dividing by the aggregate, for respective groups, of the number of population and of policemen times 300 of all the large cities, the cities, or of all the towns and villages, the total amount for each group, of the Second Basic Tax Revenue plus 10% of the distribution tax to the large cities, cities, Class A or B towns and villages respectively.
（第三種配付額）
(The Third Category Distribution Amount)
第二十五條　第三種配付額は、当該市町村の割増人口にあん分して、これを配付する。
Article 25.　The third distribution amount shall be distributed in proportion to the adjusted numbers of population of the cities, towns and villages concerned.
２　前項の割増人口は、人口（北海道についてはその人口を一・三倍したもの、東北地方及び北陸地方についてはその人口を一・二倍したものによるものとする。）に、それぞれ大都市にあつては百十万、都市にあつては五万九千、甲町村にあつては八千七百、乙町村にあつては三千と三百に当該市町村の警察吏員の数を乘じた額を加えた額とする。
The adjusted numbers of population shall be the actual numbers of population of the large cities, cities, Class A towns and villages or Class B towns and villages concerned (or, in Hokkaido, 1.3 times of the actual number, and in Tohoku and Hokuriku areas, 1.2 times) with the addition made, respectively, of 1,100,000, 59,000, 8,700, or 3,000.
（第四種配付額）
(The fourth category distribution amount)
第二十六條　第四種配付額は、当該市町村の義務教育に係る生徒兒童の数と五十に義務教育に係る学級の数を乘じた額との合算額にあん分して、これを配付する。
Article 26.　The fourth category distribution amount shall be distributed in proportion to the aggregate of the number of pupils subject to the compulsory education and of the school classes for the compulsory education times 50.
（配付額の制限）
(Limitation to the Distribution)
第二十七條　前四條の規定による大都市配付税、都市配付税、甲町村配付税又は乙町村配付税の額を当該市村町の人口と三百に当該市町村の警察吏員の数を乘じた額との合算額で除した額と当該市町村の第三單位税額との合算額が、各群の第三標準單位税額の大都市又は都市においてはその一・三倍、甲町村又は乙町村においてはその一・五倍を超過するものについては、その超過額に当該市町村の人口と三百に当該市町村の警察吏員の数を乘じた額との合算額を乘じた額を、配付税の配付額から減額する。
Article 27.　In the case of large cities, cities, or towns and villages where the sum total of the sum obtained by dividing by the aggregate of the number of population and of the policemen times 300 of the large cities, the cities, or the towns and villages, the amount of the taxes for distribution to the large cities, cities, Class A towns and villages or to Class B towns and villages as provided for in the preceding four Articles, and of the amount of the third unit tax for each group, exceeds the amount one time and a third, for large cities or cities, or one time and a half, for towns and villages, of the amount of the third standard unit tax of respective groups, the sum obtained by multiplying such excess amount by the aggregate of the number of population and of the policemen times 300 of respective groups shall be reduced from the amount to be apportioned.
２　前項の第三單位税額は、第二十三條第一項の第一單位税額及び第二十四條第一項の第二單位税額の合算額とする。
The amount of the third unit tax mentioned in the preceding paragraph shall be the sum total of the amount of the first unit tax mentioned in Paragraph 1 of Article 23, and of the amount of the second unit tax mentioned in Paragraph 1 of Article 24.
３　第一項の各群の第三標準單位税額は、それぞれ第二十三條第一項の各群の第一標準單位税額及び第二十四條第一項の各群の第二標準單位税額の合算額とする。
The amount of the third standard unit tax for respective groups mentioned in Paragraph 1, shall respectively be the sum total of the amount of the first standard unit tax of respective groups mentioned in Paragraph 1 of Article 23 and of the amount of the second standard unit tax mentioned in Paragraph 1 of Article 24.
４　第一項の規定により減額した額は、これを特別配付税の額に加える。
The amount reduced by the provisions of Paragraph 1 shall be added up to the amount of the Special Distribution Tax.
第三節　特別配付税
Section III. Special Distribution Tax
第二十八條　特別配付税は、人口の増加の著しいことその他特別の事情がある市町村に対し、その事情を考慮して、これを配付する。
Article 28.　The special distribution tax shall be distributed to large cities, towns and villages in consideration of special circumstances which prevail therein such as the rapid increase of population.
第四章　補則
Chapter IV. Additional Provisions
（東京都及び特別市）
(Tokyo Metropolis and Special Cities)
第二十九條　東京都は、道府縣配付税の配付に関しては、その全区域については、これを道府縣とみなし、市町村配付税の配付に関しては、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 29.　Tokyo Metropolis, with respect to the distribution tax to Do, Fu and Ken as a whole, shall be regarded as a prefecture, and with respect to the distribution tax to cities, towns and villages a special ward in the Tokyo Metropolis shall be regarded as a city.
２　特別市は、道府縣配付税の配付に関しては、これを道府縣とみなし、市町村配付税の配付に関しては、これを市とみなす。
A Special City, in regard to the distribution tax to Do, Fu and Ken, shall be regarded as a prefecture, and in regard to the distribution tax to cities, towns and villages are concerned, it shall be regarded as a city.
（全部事務組合及び伊豆七島）
(Municipality Association and the Izu Islands)
第三十條　この法律の適用については、全部事務組合は、これを一町村とみなす。
Article 30.　With regard to the application of this Law, a town or village association which co-jointly conducts to the entire business of the town or village concerned shall be regarded as a town or village.
２　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。
With regard to the Seven Isles of Izu, special provisions may be provided for by Ordinance.
（配付の基礎に用いる人口、税額等）
(Population, Tax Amount, etc. used as Basis to the Distribution)
第三十一條　第十二條から第十四條まで、第十六條第一項、第十七條第三項、第十八條、第二十條第一項、第二十三條、第二十四條、第二十五條第二項及び第二十七條第一項の人口、第十二條第二項及び第十三條第二項の地租額、家屋税額、事業税額、鉱産税額、入場税額、酒消費税額、第十八條第二項及び第四項の地租附加税額、家屋税附加税額、事業税附加税額、鉱産税附加税額、入場税附加税額、酒消費税附加税額、第十三條第二項及び第十八條第四項の普通税総額、第十三條第二項の道府縣民税額、第十八條第四項の市町村民税額、第十二條第三項及び第十三條第三項の道府縣配付税総額、第十八條第一項、第三項及び第五項の市町村配付税総額、第二十二條、第二十三條第三項及び第二十四條第三項の大都市配付税、都市配付税、甲町村配付税及び乙町村配付税の各総額、第十四條第二項、第十八條第一項第三号及び第二十五條第二項の東北地方及び北陸地方、第十五條、第十八條第一項第四号及び第二十六條の義務教育に係る学級の数、第十八條第一項第四号及び第二十六條の義務教育に係る生徒兒童の数、第十八條、第二十條第一項、第二十三條第二項及び第三項、第二十四條第二項及び第三項、第二十五條第二項並びに第二十七條第一項の警察吏員の数、第十二條第二項の災害土木費負債額並びに第十二條第二項及び第十八條第二項の戰災復旧費負債額は、それぞれ命令の定めるところによる。
Article 31.　The population mentioned in Articles 12 to 14 inclusive, Paragraph 1 of Article 16, Article 17, Paragraph 3, Article 18, Article 20, Paragraph 1, Article 23, Article 24, Article 25, Paragraph 2 and Article 27, Paragraph 1, the amount of the Land Tax, House Tax, Enterprise Tax, Mine Product Tax, Admission Tax and Liquor Consumption Tax in Article 12, Paragraph 2 and Article 13, Paragraph 2, the amount of surtaxes on the Land Tax or House Tax or Enterprise Tax, Mine Production Tax and Admission Tax and Liquor Consumption Tax mentioned in Article 18, Paragraphs 2 and 4, the total amount of the ordinary taxes mentioned in Article 13, Paragraph 2 and Article 18, Paragraph 4, the amount of the prefecture inhabitant tax in Article 13, Paragraph 2, the amount of the Inhabitant Tax of cities, towns and villages in Article 18, Paragraph 4, the sum total amount of the distribution tax to Do, Fu and Ken in Article 12, Paragraph 3 and Article 13, Paragraph 3, the sum total of the amount of the distribution tax to cities, towns and villages in Article 18, Paragraphs 1, 3 and 5, the total distribution tax to large cities, cities, Class A towns and villages and Class B town and village in Article 22, Article 23, Paragraph 3 and Article 24, Paragraph 3, Tohoku and Hokuriku areas in Article 14, Paragraph 2, Article 18, Paragraph 1, Item 3 and Article 25, Paragraph 2, the number of school classes for the compulsorye ducation mentioned in Article 15, Article 18, Paragraph 1, Item 4 and Article 26, the number of pupils subject to the compulsory education in Article 18, Paragraph 1, Item 4 and Article 26, the number of policemen in Article 18, Article 20, Paragraph 1, Article 23, Paragraphs 2 and 3, Article 24, Paragraphs 2 and 3, and Paragraph 2 of Article 25, Article 27, Paragraph 1, the amount of debts under the Damage Recovery Public Works Expenditure in Article 12, Paragraph 2 and the amount of debts under the War Damage Reconstruction Expenditure in Article 12, Paragraph 2 and Article 18, Paragraph 2, shall be provided for by Ordinance, respectively.
（配付に用いる数の算定の錯誤）
(Miscalculation in the Basic Data used for Distribution)
第三十二條　配付税の配付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、配付税の配付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、配付額を算定する。
Article 32.　In case there is a miscalculation in regard to the number of population, the amount of taxes and the likes which are used as a basis for distribution of the distribution tax, the distribution amount shall, as prescribed by order, be recalculated by adding to, or deducting from, the number of population and the amount of tax to be used as a basis for distribution of the distribution tax in the next fiscal year.
（配付額の不交付又は返還）
(Suspension and Restitution of the Distribution)
第三十三條　都道府縣、特別市又は市町村が、配付税の配付の基礎に用いる人口、税額等につき、不眞実の報告をなすことによつて不当に配付額の交付を受け又は受けようとしたと認められる場合において、当該都道府縣、特別市又は市町村が故意又は重大な過失によらないものであることの充分な証明をなすことができないときは、その都道府縣、特別市又は市町村に対し、配付額の全部若しくは一部を交付せず又は既に交付した配付額の全部若しくは一部の返還を命ずることができる。
Article 33.　In case a Do, Fu, Ken, special city and city, town or village has bean distributed or is deemed to have attempted to get distributed an undue amount of the distributed tax in the way of filing dishonest reports as to the data basic to the distribution such as the number of population or the amount of tax, the government may unless the Do, Fu, Ken, special city, city, town or village can prove satisfactorily that its mistake was not wilful or was not at least due to unexcusable errors, suspend the delivery of the whole or part of the distribution amount or order the resititution of the whole or part of the amount once distributed.
（細目の命令委任）
(Delegation of Details to Ordinance)
第三十四條　この法律に定めるものの外、配付税の配付に関し必要な細目は、命令でこれを定める。
Article 34.　Besides those provided for under the present Law, detailed matters necessary to the distribution of the distribution tax may be provided for by Ordinance.
附　則
Supplementary Provisions:
第三十五條　この法律は、公布の日から、これを施行する。
Article 35.　The present Law shall come into force as from the day of its promulgation.
２　この法律は、昭和二十三年度分から、これを適用する。
The present Law shall apply to the tax of the fiscal year 1948-49 distribution.
第三十六條　地方分與税法（昭和二十二年法律第三十三号）は、これを廃止する。
Article 36.　The Local Apportionment Tax Law (Law No.33, 1947) shall be repealed.
２　昭和二十二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。
The old Local Apportionment Tax Law shall still prevail as to the apportionment tax in or before the fiscal year 1947-48.
第三十七條　第二條中「百分の三十三・一四」とあるのは、昭和二十三年度においては「百分の二十三・三一並びに國税入場税の三十・七八」と読み替えるものとする。
Article 37.　As for the fiscal year 1948-49, "33.14%" referred to under Article 2 shall read "23.31%" of the yield of the Income Tax and the Corporation Tax and 30.78% of the National Admission Tax."
第三十八條　第三條第一項中「百分の三十三・一四」とあるのは、昭和二十三年度においては「百分の二百三十三・七四並びに國税入場税及び國税遊興飮食税の三百九十六・七七」、昭和二十四年度においては「百分の四十九・七七並びに國税入場税の六十一・三七」、昭和二十五年度においては「百分の二十五・四〇並びに國税入場税の三十三・五七」と読み替えるものとする。
Article 38.　As for the fiscal year 1948-49, "33.14%" referred to under Article 3, Paragraph 1, shall read "233.74% of the Income Tax and the Corporation Tax, and 396.77% of the National Admisson and Amusement, Eating and Drinking Taxes" ;as for the fiscal year 1949-50, the same shall read "49.77% of the Income and Corporation Taxes, and 61.37% of the National Admission Tax" ;as for the fiscal year 1950-51, the same shall read "25.40% of the Income and Corporation Taxes and 33.57% of the National Admission Tax" .
第三十九條　昭和二十三年度に限り、第七條第一号中「百分の五十」とあるのは「百分の五十三」、同條第二号中「百分の五十」とあるのは「百分の四十七」と読み替えるものとする。
Article 39.　Only for the fiscal year 1948-49, "50%" referee to under Article 7, Item 1, shall read "53%" and "50%" under Item 2 of the same Article shall read "47%" .
第四十條　昭和二十三年度及び昭和二十四年度に限り、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 40.　Only for the fiscal years 1948-49 and 1949-50, "the first day of the preceding year" in Article 8, Paragraph 1, shall read "the first day of the fiscal year concerned" .
第四十一條　当分の間、第十二條第一項の第一單位税額及び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、その算定の基礎に用いる税額に旧地方分與税法及び從前の地方税法（昭和十五年法律第六十号）の規定による還付税額、國税附加税額及び府縣税営業税額を加え、第十三條第一項の第二單位税額及び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、普通税総額から從前の地方税法の規定による國税附加税額及び府縣税営業税額を控除することができる。
Article 41.　For the time being, the taxes basic to the computation of the First Unit Tax and the Do, Fu and Ken First Standard Unit Tax as referred to under Article 2, Paragraph 1 may, as may be provided for by Ordinance include the Refundment Taxes, surtaxes on the National Taxes and the Prefectural Business Tax as provided for under the old Local Apportionment Tax Law and the old Local Tax Law (Law No.60, 1940);also, as for the computation of the Second Unit Tax and the Do, Fu and Ken Second Standard Unit Tax may, as provided for by Ordinance, be done in the way of subtracting the surtaxes on the National Taxes and the Prefectural Business Tax under the old Local Tax Law from the sum total of the Ordinary Taxes.
２　当分の間、第十八條第一項第一号の各群の第一平均單位税額及び市町村第一標準單位税額並びに第二十三條第一項の第一單位税額及び各群の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、その算定の基礎に用いる税額に從前の地方税法の規定による國税附加税額及び府縣税営業税附加税額を加え、第十八條第一項第二号の各群の第二平均單位税額及び市町村第二標準單位税額並びに第二十四條第一項の第二單位税額及び各群の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、普通税総額から從前の地方税法の規定による國税附加税額及び府縣税営業税附加税額を控除することができる。
For the time being, the computation of the First Unit Tax for each group as referred to under Article 18, Paragraph 1, Item 1, and to City, Town and Village First Standard Unit Tax, and the First Unit Tax and the First Standard Unit Tax of each group as referred to under Article 23, Paragraph 1, may, as provided for dy Ordinance, be done in the way of adding to the basic taxes the surtax on the National taxes and the surtax on the prefectural business tax as provided for under the old Local Tax Law;also, the computation of the Second Unit Tax of each group referred to under Article 18, Paragraph 1, Item 2 and the City, Town and Village Second Standard Unit Tax, and, the Second Unit Tax referred to under Article 24, Paragraph 1 and the Second Standard Unit Tax of each group may, as provided for by Ordinance, be done in the way of subtracting the surtax on the National taxes and the surtax on the Prefectural Business Tax under the old Local Tax Law from the sum total of the ordinary taxes.
第四十二條　当分の間、第十一條の規定にかかわらず、道府縣配付税の第一種配付額から第五種配付額までの各配付額の道府縣配付税総額に対する率は、左に掲げる範囲内において、命令の定めるところによる。
Article 42.　Far the time being, the ratio of each distribution amount of the Do, Fu and Ken Distribution Tax from the First to Fifth Categories inclusive to the total amount of the said tax, shall, notwithstanding the provisions of Article 11, be provided for by Ordinance, within the following limit:
第一種配付額　百分の三十八・七五以上
The First Category Distribution Amount:　Not less than 38.75%
第二種配付額　百分の三・七五以上
The Second Category Distribution Amount:　Not less than 3.75%
第三種配付額　百分の三十八・七五以上
The Third Category Distribution Amount:　Not less than 38.75%
第四種配付額　百分の八・七五以上
The Fourth Category Distribution Amount:　Not less than 8.75%
第五種配付額　百分の十以内
The Fifth Category Distribution Amount:　Not more than 10%
２　当分の間、第十八條第一項及び第十九條の規定にかかわらず、大都市配付税、都市配付税、甲町村配付税及び乙町村配付税の各総額を算定する場合における第十八條第一項各号に規定する市町村配付税総額に対する率並びに第十九條に規定する特別配付税の総額の市町村配付税総額に対する率は、左に掲げる範囲内において、命令の定めるところによる。
As for the computation of the total amount of the Distribution Taxes to large cities, cities, Class A towns and villages and to Class B towns and villages, Ordinance shall, for the time being, provide for the ratio to the sum total of the Distribution Tax to cities, towns and villages as set forth in each item of Article 18, Paragraph 1, and the ratio the total amount of the Special Distribution Tax as referred to under Article 19 is to bear to the sum total of the Distribution Tax to cities, towns and villages, within the following limit notwithstanding the provisions of Article 18, Paragraph 1 and Article 19:
第十八條第一項第一号の率　百分の三十八・七五以上
The ratio set forth under Article 18, Paragraph 1, Item 1:　Not less than 38.75%
同　條同　項第二号の率　百分の三・七五以上
The ratio under Item 2, of the same paragraph of the same Article.　　　Not less than 3.75%
同　條同　項第三号の率　百分の三十八・七五以上
The ratio under Item 3 of the same paragraph of the same Article.　　　Not less than 38.75%
同　條同　項第四号の率　百分の八・七五以上
The ratio under Item 4 of the same paragraph of the same Article.　　　Not less than 8.75%
第十九條の率　百分の十以内
The ratio under Article 19;　Not more than 10%
第四十三條　昭和二十三年度分の配付税の配付額の算定に用いる入場税額及び入場税附加税額については、命令で別段の定をなすことができる。
Article 43.　Ordinance may provided for otherwise as the amount of the Admission Tax and its surtax to be basic to the computation of the amount to be distribution in the fiscal year 1948-49.
第四十四條　昭和二十三年度分の配付税に限り、第九條の規定にかかわらず、命令の定めるところにより、年四回以上に分けて、これを交付することができる。
Articl 44.　Only for the Distribution Tax of the fiscal year 1948-49, the delivery may, notwithstanding the provisions of Article 9, be made more than quarterly as may be provided for by Ordinance.
第四十五條　この法律施行前に昭和二十三年度分の地方分與税として分與した額は、これをこの法律による配付税として配付したものとみなす。但し、この法律により配付税として配付すべき額を超える額については、この限りでない。
Article 45.　The amount apportioned as the Local Apportionment for the fiscal year 1948-49 before the enforcement of the present Law shall be deemed the distribdtion tax given in accordance with the present Law; provided that, this shall not hold good as to the excess if the given amount exceeds the amount to be distributed by virtue of the present Law.
第四十六條　地方分與税分與金特別会計法（昭和十五年法律第六十七号）の一部を次のように改正する。
Article 46.　The Local Apportionment Tax Apportionment Special Account Law (Law No.67, 1940) shall be amended as follows:
題名を次のように改める。
The title shall be amended as follows:
地方配付税配付金特別会計法
The Local Distribution Tax Distribution Special Account Law.
第一條中「地方分與税分與金」を「地方配付税配付金」に改める。
In Article 1, "local apportionment tax apportionment" shall read "local distribution tax distribution."
第二條中「地方分與税分與」を「地方配付税配付」に、「地方分與税ノ分與金」を「地方配付税ノ配付金」に改める。
In Article 2, "local apportionment" shall read "local distribution" and "the apportionment of the local apportionment tax" shall read "the distribution of the local distribution tax."
第四條第二項中「地方分與税ノ分與額」を「地方配付税ノ配付額」に、「地方分與税法」を「地方配付税法」に改める。
In Article 4, Paragraph 2 "apportionment of the local apportionment tax" shall read "distribution of the local distribution tax" and "the Local Apportionment Tax Law" shall read "thd Local Distribution Tax Law."
附則第二項を次のように改める。
Paragraph 2 of the Supplementary Provisions shall be amended as follows:
昭和二十二年度以前ノ地方分與税ノ分與ニ関スル經理ニ付テハ仍從前ノ規定ニ依ル。
As to the accountings for the apportionment of the local apportionment tax of or before the fiscal year 1947-48, the old Law shall still prevail.
内閣総理大臣　芦田均
Prime Minister　ASHIDA Hitoshi
大藏大臣　北村徳太郎
Minister of Finance　KITAMURA Tokutaro