# 地方税法 / Local Tax Act — 第七条の三 (Supplementary Provisions, Article 7-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-3. 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: 第七条の三 (Supplementary Provisions, Article 7-3) — address `suppl-3251-226/art-7-3` - 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-7-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3 - 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. --- ### 第七条の三 suppl-3251-226/art-7-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3 **第一項** 平成二十八年度から令和二十年度までの各年度分の個人の道府県民税についての前条第一項及び第二項の規定の適用については、同項の表中「八十五分の五」とあるのは「八十四・八九五分の五・一〇五」と、「八十分の十」とあるのは「七十九・七九分の十・二一」と、「七十分の二十」とあるのは「六十九・五八分の二十・四二」と、「六十七分の二十三」とあるのは「六十六・五一七分の二十三・四八三」と、「五十七分の三十三」とあるのは「五十六・三〇七分の三十三・六九三」とする。 suppl-3251-226/art-7-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-1 With respect to the application of paragraphs (1) and (2) of the preceding Article to individual prefectural inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2038, in the table in paragraph (2) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307". machine translation, not official **第二項** 平成二十八年度から令和二十年度までの各年度分の個人の市町村民税についての前条第四項及び第五項の規定の適用については、同項の表中「八十五分の五」とあるのは「八十四・八九五分の五・一〇五」と、「八十分の十」とあるのは「七十九・七九分の十・二一」と、「七十分の二十」とあるのは「六十九・五八分の二十・四二」と、「六十七分の二十三」とあるのは「六十六・五一七分の二十三・四八三」と、「五十七分の三十三」とあるのは「五十六・三〇七分の三十三・六九三」とする。 suppl-3251-226/art-7-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-3/par-2 With respect to the application of paragraphs (4) and (5) of the preceding Article to individual municipal inhabitant tax for each fiscal year from fiscal year 2016 through fiscal year 2038, in the table in paragraph (5) of the preceding Article, "5/85" is deemed to be replaced with "5.105/84.895", "10/80" with "10.21/79.79", "20/70" with "20.42/69.58", "23/67" with "23.483/66.517", and "33/57" with "33.693/56.307". machine translation, not official --- ## Cites - suppl-3251-226/art-7-3/par-1: 前条第一項 → 地方税法 附則第七条の二第一項 (Supplementary Provisions, Article 7-2, paragraph (1)), suppl-3251-226/art-7-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-1 - suppl-3251-226/art-7-3/par-1: 第二項 → 地方税法 附則第七条の二第二項 (Supplementary Provisions, Article 7-2, paragraph (2)), suppl-3251-226/art-7-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-2 - suppl-3251-226/art-7-3/par-2: 前条第四項 → 地方税法 附則第七条の二第四項 (Supplementary Provisions, Article 7-2, paragraph (4)), suppl-3251-226/art-7-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-4 - suppl-3251-226/art-7-3/par-2: 第五項 → 地方税法 附則第七条の二第五項 (Supplementary Provisions, Article 7-2, paragraph (5)), suppl-3251-226/art-7-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-2/par-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第六条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-6 - 地方税法 附則第十五条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-5 --- ## 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-20261027T214204-193, 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