# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（還付に関する規定の適用） — address `suppl-3321-60/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-4 - 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. --- ### 第四条（還付に関する規定の適用） — Application of Provisions on Refunds caption: machine translation, not official suppl-3321-60/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-4 **第一項** 新法第七十三条の二十七第二項（同法第七十三条の二十八第二項において準用する場合を含む。）及び第七百条の二十二第七項の規定は、この法律の施行の日以後において還付すべき額について適用する。 suppl-3321-60/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-4/par-1 The provisions of Article 73-27, paragraph (2) of the New Act (including as applied mutatis mutandis under Article 73-28, paragraph (2) of the New Act) and Article 700-22, paragraph (7) of the New Act apply to amounts to be refunded on or after the date of enforcement of this Act. machine translation, not official --- ## Cites - suppl-3321-60/art-4/par-1: 新法第七十三条の二十七第二項 → 地方税法 第七十三条の二十七第二項 (Article 73-27, paragraph (2)), art-73-27/par-2 — https://japanlaw.org/en/local-tax-act/art-73-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-27/par-2 - suppl-3321-60/art-4/par-1: 同法第七十三条の二十八第二項 → 地方税法 第七十三条の二十八第二項 (Article 73-28, paragraph (2)), art-73-28/par-2 — https://japanlaw.org/en/local-tax-act/art-73-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-28/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（法人でない社団等に属する財産の上に設定されている質権又は抵当権の先取特権） — https://japanlaw.org/en/local-tax-act/suppl-3321-60/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-3/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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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