# 地方税法 / Local Tax Act — 第七十四条 (Supplementary Provisions, Article 74) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-74. 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: 第七十四条 (Supplementary Provisions, Article 74)（地方公共団体における年度間の財源の調整の特例） — address `suppl-3251-226/art-74` - 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-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-74 - 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. --- ### 第七十四条（地方公共団体における年度間の財源の調整の特例） — Special Provisions on Adjustment of Financial Resources Among Fiscal Years in Local Governments caption: machine translation, not official suppl-3251-226/art-74 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-74 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-74 **第一項** 地方財政法（昭和二十三年法律第百九号）第四条の三第一項の規定の適用については、令和三年度から令和八年度までの間、同項中「普通税」とあるのは、「普通税、固定資産税減収補塡特別交付金」とする。 suppl-3251-226/art-74/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-74/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-74/par-1 With regard to the application of Article 4-3, paragraph (1) of the Local Government Finance Act (Act No. 109 of 1948), during the period from fiscal year 2021 to fiscal year 2026, in that paragraph, "ordinary taxes" is deemed to be replaced with "ordinary taxes, the Special Grant for Compensating Fixed Assets Tax Revenue Shortfalls". machine translation, not official --- ## Cites - suppl-3251-226/art-74/par-1: 地方財政法（昭和二十三年法律第百九号）第四条の三第一項 → e-Gov law 323AC0000000109, 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七十七条第一項（命令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-77/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-77/par-1 --- ## 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-20261027T214204-227, 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