{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"504M60000008016","law_num":"令和四年総務省令第十六号","law_num_era":"Reiwa","law_num_year":4,"law_num_type":"MinisterialOrdinance","law_num_num":"016","promulgation_date":"2022-03-18"},"revision_info":{"law_revision_id":"504M60000008016_20220318_000000000000000","law_type":"MinisterialOrdinance","law_title":"新型コロナウイルス感染症対策地方税減収補塡特別交付金に関する省令","law_title_kana":"しんがたころなういるすかんせんしょうたいさくちほうぜいげんしゅうほてんとくべつこうふきんにかんするしょうれい","abbrev":"","category":"地方財政","updated":"2024-07-22T06:58:48+09:00","amendment_promulgate_date":"2022-03-18","amendment_enforcement_date":"2022-03-18","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":null,"amendment_law_title":null,"amendment_law_title_kana":null,"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":"Reiwa","Year":"04","Num":"016","LawType":"MinisterialOrdinance","Lang":"ja","PromulgateMonth":"03","PromulgateDay":"18"},"children":[{"tag":"LawNum","attr":{},"children":["令和四年総務省令第十六号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"しんがたころなういるすかんせんしょうたいさくちほうぜいげんしゅうほてんとくべつこうふきんにかんするしょうれい","Abbrev":"","AbbrevKana":""},"children":["新型コロナウイルス感染症対策地方税減収補塡特別交付金に関する省令"]},{"tag":"EnactStatement","attr":{},"children":["地方税法（昭和二十五年法律第二百二十六号）附則第六十六条第二項から第四項まで、第六十七条第二項及び第三項、第七十条第一項及び第二項並びに第七十七条の規定に基づき、新型コロナウイルス感染症対策地方税減収補塡特別交付金に関する省令を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（新型コロナウイルス感染症対策地方税減収補塡特別交付金の算定に用いる資料の提出）"]},{"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":["道府県知事は、総務大臣の定める様式によって、当該道府県の地方税法（以下「法」という。）附則第六十六条第二項に規定する固定資産税の課税標準特例による減収額に相当する額に関する資料その他総務大臣の定める資料を作成し、これを総務大臣の指定する日までに総務大臣に提出しなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["市町村長は、総務大臣の定める様式によって、当該市町村の法附則第六十六条第三項に規定する固定資産税の課税標準特例による減収額に相当する額及び法附則第六十七条第二項に規定する都市計画税の課税標準特例による減収額に相当する額に関する資料その他総務大臣の定める資料を作成し、これを総務大臣の指定する日までに都道府県知事に提出しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（端数計算）"]},{"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":["新型コロナウイルス感染症対策地方税減収補塡特別交付金の額を算定する場合及び新型コロナウイルス感染症対策地方税減収補塡特別交付金を交付する場合においては、特別な定めがある場合のほか、その算定の過程及び算定した額に五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円として計算するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各地方公共団体に交付すべき固定資産税減収補塡特別交付金の算定方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十六条第二項の規定により各道府県に対して交付すべき固定資産税減収補塡特別交付金の額は、同項に規定する各道府県における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務大臣が調査した額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十六条第三項の規定により各市町村に対して交付すべき固定資産税減収補塡特別交付金の額は、同項に規定する各市町村における当該年度の固定資産税の課税標準特例による減収額に相当する額として総務大臣が調査した額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十六条第四項の規定により、当該年度の同条第一項に規定する固定資産税減収補塡特別交付金総額（以下この条において「固定資産税減収補塡特別交付金総額」という。）が、当該年度において各地方公共団体について同条第二項及び第三項の規定により算定した固定資産税減収補塡特別交付金の額の合算額を超える場合には、各地方公共団体に交付すべき固定資産税減収補塡特別交付金の額に、次の各号に掲げる地方公共団体の区分に応じ当該各号に定める額を加算するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["道府県"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["次の算式によって算定した額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（Ａ－Ｂ）×Ｃ／Ｂ"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ａ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["固定資産税減収補塡特別交付金総額"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｂ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["各地方公共団体について前２項の規定により総務大臣が調査した額の合算額"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｃ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["当該道府県について第１項の規定により総務大臣が調査した額"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["市町村"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["次の算式によって算定した額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（Ａ－Ｂ）×Ｃ／Ｂ"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ａ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前号の算式の符号Ａに同じ。"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｂ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前号の算式の符号Ｂに同じ。"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｃ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["当該市町村について前項の規定により総務大臣が調査した額"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十六条第四項の規定により、当該年度の固定資産税減収補塡特別交付金総額が、当該年度において各地方公共団体について同条第二項及び第三項の規定により算定した固定資産税減収補塡特別交付金の額の合算額に満たない場合には、各地方公共団体に交付すべき固定資産税減収補塡特別交付金の額から、次の各号に掲げる地方公共団体の区分に応じ当該各号に定める額を減額するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["道府県"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["次の算式によって算定した額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（Ｂ－Ａ）×Ｃ／Ｂ"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ａ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前項第１号の算式の符号Ａに同じ。"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｂ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["各地方公共団体について第１項及び第２項の規定により総務大臣が調査した額の合算額"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｃ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前項第１号の算式の符号Ｃに同じ。"]}]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["市町村"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["次の算式によって算定した額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（Ｂ－Ａ）×Ｃ／Ｂ"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ａ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前項第１号の算式の符号Ａに同じ。"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｂ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前号の算式の符号Ｂに同じ。"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｃ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["当該市町村について第２項の規定により総務大臣が調査した額"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前二項の規定により加算又は減額を行ってもなお当該年度の固定資産税減収補塡特別交付金総額と各地方公共団体について前各項の規定により算定した固定資産税減収補塡特別交付金の額の合算額との間に差額があるときは、その差額を前各項の規定により算定した額の最も大きい地方公共団体に交付すべき固定資産税減収補塡特別交付金の額に加算し、又はこれから減額する。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（各市町村に交付すべき都市計画税減収補塡特別交付金の算定方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十七条第二項の規定により各市町村に対して交付すべき都市計画税減収補塡特別交付金の額は、同項に規定する各市町村における当該年度の都市計画税の課税標準特例による減収額に相当する額として総務大臣が調査した額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十七条第三項の規定により、当該年度の同条第一項に規定する都市計画税減収補塡特別交付金総額（以下この条において「都市計画税減収補塡特別交付金総額」という。）が、当該年度において各地方公共団体について同条第二項の規定により算定した都市計画税減収補塡特別交付金の額の合算額を超える場合には、各市町村に交付すべき都市計画税減収補塡特別交付金の額に、次の算式によって算定した額を加算するものとする。"]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（Ａ－Ｂ）×Ｃ／Ｂ"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ａ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["都市計画税減収補塡特別交付金総額"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｂ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["各地方公共団体について前項の規定により総務大臣が調査した額の合算額"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｃ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["当該市町村について前項の規定により総務大臣が調査した額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法附則第六十七条第三項の規定により、当該年度の都市計画税減収補塡特別交付金総額が、当該年度において各地方公共団体について同条第二項の規定により算定した都市計画税減収補塡特別交付金の額の合算額に満たない場合には、各市町村に交付すべき都市計画税減収補塡特別交付金の額から、次の算式によって算定した額を減額するものとする。"]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["（Ｂ－Ａ）×Ｃ／Ｂ"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ａ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["前項の算式の符号Ａに同じ。"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｂ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["各地方公共団体について第１項の規定により総務大臣が調査した額の合算額"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{},"children":["Ｃ"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{},"children":["当該市町村について第１項の規定により総務大臣が調査した額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前二項の規定により加算又は減額を行ってもなお当該年度の都市計画税減収補塡特別交付金総額と各地方公共団体について前三項の規定により算定した都市計画税減収補塡特別交付金の額の合算額との間に差額があるときは、その差額を前三項の規定により算定した額の最も大きい地方公共団体に交付すべき都市計画税減収補塡特別交付金の額に加算し、又はこれから減額する。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（道府県及び市町村に関する規定の都への準用）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["この省令中道府県に関する規定は都に準用する。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、「道府県知事」又は「道府県」とあるのは、それぞれ「都知事」又は「都」と読み替えるものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["この省令中市町村に関する規定は法第七百三十四条第一項後段及び第七百三十五条第一項後段の規定により市とみなされる都に準用する。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、「市町村長」、「市町村」又は「都道府県知事」とあるのは、それぞれ「都知事」、「都」又は「総務大臣」と読み替えるものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、令和三年度分の新型コロナウイルス感染症対策地方税減収補塡特別交付金から適用する。"]}]}]}]}]}]}}