# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-10. 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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-3321-60/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-10 - 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. --- ### 第十条 suppl-3321-60/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-10 **第一項** 地方鉄道事業又は軌道事業を行う法人でその事業年度が六月をこえるもの（昭和三十二年四月一日の属する事業年度の直前の事業年度分の事業税について、旧法第七十二条の十八第二項の規定の適用を受けていたものを除く。）が昭和三十二年四月一日以後最初に新法第七十二条の二十六第一項の規定によつて事業税を申告納付する場合においては、同法同条同項ただし書の規定によつて所得を計算し、当該所得に対する事業税額を申告納付しなければならない。 suppl-3321-60/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-10/par-1 In the case where a corporation conducting a local railway business or track business, whose business year exceeds six months (excluding a corporation to which Article 72-18, paragraph (2) of the Former Act applied with respect to enterprise tax for the business year immediately preceding the business year that includes April 1, 1957), files and pays enterprise tax under Article 72-26, paragraph (1) of the New Act for the first time on or after April 1, 1957, it must calculate its income under the proviso to Article 72-26, paragraph (1) of the New Act and file and pay the amount of enterprise tax on that income. machine translation, not official --- ## Cites - suppl-3321-60/art-10/par-1: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3321-60/art-10/par-1: 同条 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/art-72-26 · https://japanlaw.org/l/325AC0000000226/art-72-26 --- ## 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-20261027T214204-229, 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