# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-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: 第三条 (Supplementary Provisions, Article 3)（過誤納に係る地方団体の徴収金の充当の規定の適用） — address `suppl-3311-81/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-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. --- ### 第三条（過誤納に係る地方団体の徴収金の充当の規定の適用） — Application of Provisions on Appropriation of Local Government Levies Overpaid or Paid by Mistake caption: machine translation, not official suppl-3311-81/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3 **第一項** 新法第十七条第二項及び第四十七条第一項の規定は、この法律（附則第一条ただし書に係る部分を除く。以下附則第五条において同じ。）の施行の日前の過納又は誤納に係る地方団体の徴収金についても適用する。 suppl-3311-81/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3/par-1 The provisions of Article 17, paragraph (2) and Article 47, paragraph (1) of the New Act also apply to local government levies relating to overpayment or payment by mistake before the date of enforcement of this Act (excluding the portion relating to the proviso to Article 1 of the Supplementary Provisions; the same applies hereinafter in Article 5 of the Supplementary Provisions). machine translation, not official --- ## Cites - suppl-3311-81/art-3/par-1: 第四十七条第一項 → 地方税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/local-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1 - suppl-3311-81/art-3/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3311-81/art-1 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-1 - suppl-3311-81/art-3/par-1: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3311-81/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-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-20261027T202151-271, 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