# 地方税法 / Local Tax Act — 第七条の五 (Supplementary Provisions, Article 7-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-5. 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: 第七条の五 (Supplementary Provisions, Article 7-5)（法人の道府県民税及び市町村民税の非課税） — address `suppl-3251-226/art-7-5` - 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-7-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5 - 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. --- ### 第七条の五（法人の道府県民税及び市町村民税の非課税） — Exemption from Corporate Prefectural Inhabitant Tax and Municipal Inhabitant Tax caption: machine translation, not official suppl-3251-226/art-7-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5 **第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるものに対する第二十五条第一項及び第二百九十六条第一項の規定の適用については、これらの規定中「定めるもの」とあるのは、「定めるもの及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会で同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの」とする。 suppl-3251-226/art-7-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-7-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-5/par-1 With respect to the application of Article 25, paragraph (1) and Article 296, paragraph (1) to a federation of agricultural cooperatives that has undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act, "specified by Cabinet Order" in those provisions is deemed to be replaced with "specified by Cabinet Order, and federations of agricultural cooperatives that have undergone an entity conversion under Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) from a continuing prefectural central union prescribed in that Article, and that continue to use the words "Central Union of Agricultural Co-operatives" in their name pursuant to Article 18 of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-3251-226/art-7-5/par-1: 第二十五条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/local-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-25/par-1 - suppl-3251-226/art-7-5/par-1: 第二百九十六条第一項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/en/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 ## 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 附則第二条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-2/par-9 - 地方税法 附則第十三条第九項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-2/art-13/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-13/par-9 --- ## 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