# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)
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- 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: 第十三条 (Supplementary Provisions, Article 13) — address `suppl-3321-60/art-13`
- 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-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-13
- 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.
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### 第十三条
suppl-3321-60/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-13
**第一項** 新法第七十二条の五の二の規定は、この法律の施行後に解散した新法第七十二条の五第一項各号に掲げる法人及び新法第十六条の六第二項に規定する外国法人の清算中に終了する事業年度分の事業税について適用し、この法律の施行前に解散したこれらの法人の清算中に終了する事業年度分の事業税については、なお従前の例による。
suppl-3321-60/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-13/par-1
The provisions of Article 72-5-2 of the New Act apply to enterprise tax for business years ending during the liquidation of corporations listed in the items of Article 72-5, paragraph (1) of the New Act, and of foreign corporations prescribed in Article 16-6, paragraph (2) of the New Act, that are dissolved after the enforcement of this Act, and with respect to enterprise tax for business years ending during the liquidation of those corporations that were dissolved before the enforcement of this Act, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-3321-60/art-13/par-1: 新法第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1
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## 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