# 地方税法 / Local Tax Act — 第四条の三 (Supplementary Provisions, Article 4-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四条の三 (Supplementary Provisions, Article 4-3)（阪神・淡路大震災に係る雑損控除額等の特例） — address `suppl-3251-226/art-4-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四条の三（阪神・淡路大震災に係る雑損控除額等の特例） — Special Provisions on Casualty Loss Deduction Amounts, etc. Relating to the Great Hanshin-Awaji Earthquake caption: machine translation, not official suppl-3251-226/art-4-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3 **第一項** 道府県は、所得割の納税義務者の選択により、阪神・淡路大震災により第三十四条第一項第一号に規定する資産について受けた損失の金額（阪神・淡路大震災に関連するやむを得ない支出で政令で定めるものの金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）については、平成六年において生じた同号に規定する損失の金額として、第三十二条第九項及び第三十四条第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該阪神・淡路大震災により受けた損失の金額は、その者の平成八年度以後の年度分の個人の道府県民税に関する規定の適用については、平成七年において生じなかつたものとみなす。 suppl-3251-226/art-4-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-1 A prefecture may, at the election of a person liable for the income levy, apply Article 32, paragraph (9) and Article 34, paragraph (1) to the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake on assets prescribed in Article 34, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the Great Hanshin-Awaji Earthquake, and excluding the portion covered by insurance benefits, compensation for damage or the like), as an amount of loss prescribed in that item that arose in 1994. In this case, the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake that relates to the amount deducted under those provisions is deemed not to have arisen in 1995 for the purposes of applying the provisions concerning individual prefectural inhabitant tax for the fiscal years on or after fiscal year 1996 of that person. machine translation, not official **第二項** 前項の規定は、平成七年度分の第四十五条の二第一項又は第三項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第四十五条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。 suppl-3251-226/art-4-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-2 The preceding paragraph applies only where the return under Article 45-2, paragraph (1) or (3) for fiscal year 1995 (including a return submitted by the time the tax notice for prefectural inhabitant tax is served after the deadline for filing, and the final return under Article 45-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns). machine translation, not official **第三項** 前二項に定めるもののほか、これらの規定の適用がある場合における道府県民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-4-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-3 In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of prefectural inhabitant tax in the case where those provisions apply are specified by Cabinet Order. machine translation, not official **第四項** 市町村は、所得割の納税義務者の選択により、阪神・淡路大震災により第三百十四条の二第一項第一号に規定する資産について受けた損失の金額（阪神・淡路大震災に関連するやむを得ない支出で政令で定めるものの金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）については、平成六年において生じた同号に規定する損失の金額として、第三百十三条第九項及び第三百十四条の二第一項の規定を適用することができる。この場合において、これらの規定により控除された金額に係る当該阪神・淡路大震災により受けた損失の金額は、その者の平成八年度以後の年度分の個人の市町村民税に関する規定の適用については、平成七年において生じなかつたものとみなす。 suppl-3251-226/art-4-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-4 A municipality may, at the election of a person liable for the income levy, apply Article 313, paragraph (9) and Article 314-2, paragraph (1) to the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake on assets prescribed in Article 314-2, paragraph (1), item (i) (including the amount of unavoidable expenditure specified by Cabinet Order in connection with the Great Hanshin-Awaji Earthquake, and excluding the portion covered by insurance benefits, compensation for damage or the like), as an amount of loss prescribed in that item that arose in 1994. In this case, the amount of loss suffered by reason of the Great Hanshin-Awaji Earthquake that relates to the amount deducted under those provisions is deemed not to have arisen in 1995 for the purposes of applying the provisions concerning individual municipal inhabitant tax for the fiscal years on or after fiscal year 1996 of that person. machine translation, not official **第五項** 前項の規定は、平成七年度分の第三百十七条の二第一項又は第三項の規定による申告書（その提出期限後において市町村民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された第三百十七条の三第一項の確定申告書を含む。）に前項の規定の適用を受けようとする旨の記載がある場合（これらの申告書にその記載がないことについてやむを得ない理由があると市町村長が認める場合を含む。）に限り、適用する。 suppl-3251-226/art-4-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-5 The preceding paragraph applies only where the return under Article 317-2, paragraph (1) or (3) for fiscal year 1995 (including a return submitted by the time the tax notice for municipal inhabitant tax is served after the deadline for filing, and the final return under Article 317-3, paragraph (1) submitted by that time) states that the person wishes to receive the application of the preceding paragraph (including where the mayor of the municipality finds that there is an unavoidable reason for the absence of that statement in those returns). machine translation, not official **第六項** 前二項に定めるもののほか、これらの規定の適用がある場合における市町村民税の所得割に関する規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-4-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-6 In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning the income levy of municipal inhabitant tax in the case where those provisions apply are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-4-3/par-1: 第三十四条第一項第一号 → 地方税法 第三十四条第一項第一号 (Article 34, paragraph (1), item (i)), art-34/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-1 - suppl-3251-226/art-4-3/par-1: 第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/en/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3251-226/art-4-3/par-1: 第三十四条第一項 → 地方税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/local-tax-act/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-1 - suppl-3251-226/art-4-3/par-2: 前項 → 地方税法 附則第四条の三第一項 (Supplementary Provisions, Article 4-3, paragraph (1)), suppl-3251-226/art-4-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-1 - suppl-3251-226/art-4-3/par-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3251-226/art-4-3/par-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3 - suppl-3251-226/art-4-3/par-2: 第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/en/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1 - suppl-3251-226/art-4-3/par-3: 前二項 → 地方税法 附則第四条の三第一項 (Supplementary Provisions, Article 4-3, paragraph (1)), suppl-3251-226/art-4-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-1 - suppl-3251-226/art-4-3/par-3: 前二項 → 地方税法 附則第四条の三第二項 (Supplementary Provisions, Article 4-3, paragraph (2)), suppl-3251-226/art-4-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-2 - suppl-3251-226/art-4-3/par-4: 第三百十四条の二第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1 - suppl-3251-226/art-4-3/par-4: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/en/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3251-226/art-4-3/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 - suppl-3251-226/art-4-3/par-5: 前項 → 地方税法 附則第四条の三第四項 (Supplementary Provisions, Article 4-3, paragraph (4)), suppl-3251-226/art-4-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-4 - suppl-3251-226/art-4-3/par-5: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3251-226/art-4-3/par-5: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3251-226/art-4-3/par-5: 第三百十七条の三第一項 → 地方税法 第三百十七条の三第一項 (Article 317-3, paragraph (1)), art-317-3/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3/par-1 - suppl-3251-226/art-4-3/par-6: 前二項 → 地方税法 附則第四条の三第四項 (Supplementary Provisions, Article 4-3, paragraph (4)), suppl-3251-226/art-4-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-4 - suppl-3251-226/art-4-3/par-6: 前二項 → 地方税法 附則第四条の三第五項 (Supplementary Provisions, Article 4-3, paragraph (5)), suppl-3251-226/art-4-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条の三第二項（阪神・淡路大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-2 - 地方税法 附則第四条の三第三項（阪神・淡路大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-3 - 地方税法 附則第四条の三第五項（阪神・淡路大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-5 - 地方税法 附則第四条の三第六項（阪神・淡路大震災に係る雑損控除額等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-3/par-6 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-189, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27