{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"423AC0000000118","law_num":"平成二十三年法律第百十八号","law_num_era":"Heisei","law_num_year":23,"law_num_type":"Act","law_num_num":"118","promulgation_date":"2011-12-02"},"revision_info":{"law_revision_id":"423AC0000000118_20111202_000000000000000","law_type":"Act","law_title":"東日本大震災からの復興に関し地方公共団体が実施する防災のための施策に必要な財源の確保に係る地方税の臨時特例に関する法律","law_title_kana":"ひがしにほんだいしんさいからのふっこうにかんしちほうこうきょうだんたいがじっしするぼうさいのためのしさくにひつようなざいげんのかくほにかかるちほうぜいのりんじとくれいにかんするほうりつ","abbrev":"","category":"地方財政","updated":"2024-07-23T22:55:14+09:00","amendment_promulgate_date":"2011-12-02","amendment_enforcement_date":"2011-12-02","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":null,"amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":null,"amendment_type":"1","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Heisei","Lang":"ja","LawType":"Act","Num":"118","Year":"23","PromulgateMonth":"12","PromulgateDay":"02"},"children":[{"tag":"LawNum","attr":{},"children":["平成二十三年法律第百十八号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"ひがしにほんだいしんさいからのふっこうにかんしちほうこうきょうだんたいがじっしするぼうさいのためのしさくにひつようなざいげんのかくほにかかるちほうぜいのりんじとくれいにかんするほうりつ","Abbrev":"","AbbrevKana":""},"children":["東日本大震災からの復興に関し地方公共団体が実施する防災のための施策に必要な財源の確保に係る地方税の臨時特例に関する法律"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（趣旨）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この法律は、東日本大震災（平成二十三年三月十一日に発生した東北地方太平洋沖地震及びこれに伴う原子力発電所の事故による災害をいう。）からの復興を図ることを目的として東日本大震災復興基本法（平成二十三年法律第七十六号）第二条に定める基本理念に基づき平成二十三年度から平成二十七年度までの間において実施する施策のうち全国的に、かつ、緊急に地方公共団体が実施する防災のための施策に要する費用の財源を確保するため、臨時の措置として個人の道府県民税（個人の都民税を含む。以下同じ。）及び個人の市町村民税（個人の特別区民税を含む。以下同じ。）の均等割の標準税率について、地方税法（昭和二十五年法律第二百二十六号）の特例を定めるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（個人の道府県民税及び市町村民税の税率の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["平成二十六年度から平成三十五年度までの各年度分の個人の道府県民税に限り、均等割の標準税率は、地方税法第三十八条の規定にかかわらず、同条に規定する額に五百円を加算した額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["平成二十六年度から平成三十五年度までの各年度分の個人の市町村民税に限り、均等割の標準税率は、地方税法第三百十条の規定にかかわらず、同条に規定する額に五百円を加算した額とする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"false","Type":"New"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この法律は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（政令への委任）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この法律の施行に関し必要な経過措置は、政令で定める。"]}]}]}]}]}]}]}}