# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3341-76. 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: 附　則 (Supplementary Provisions) — address `suppl-3341-76`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3341-76
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-76
- 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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## 附　則 昭和三四年三月三一日法律第七六号
<sup>suppl-3341-76 · https://japanlaw.org/en/local-tax-act/suppl-3341-76 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3341-76/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-1</sup>

**第一項**  この法律は、昭和三十四年四月一日から施行する。
<sup>suppl-3341-76/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-1/par-1</sup>
This Act comes into effect as of April 1, 1959.
<sup>machine translation, not official</sup>

### 第二条（個人の事業税及び固定資産税に関する規定の適用） — Application of Provisions on Individual Enterprise Tax and Fixed Assets Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3341-76/art-2 · https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-2</sup>

**第一項**  この法律による改正後の地方税法（以下「新法」という。）第七十二条の二十一、第三百五十条及び第三百五十一条の規定は、昭和三十四年度分の地方税から適用する。
<sup>suppl-3341-76/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-2/par-1</sup>
The provisions of Articles 72-21, 350 and 351 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply from local tax for fiscal year 1959.
<sup>machine translation, not official</sup>

### 第三条（法人の事業税に関する規定の適用） — Application of Provisions on Corporate Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3341-76/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-3</sup>

**第一項**  新法第七十二条の二十二及び第七十二条の四十八の規定は、昭和三十四年四月一日の属する事業年度分及び同日以後の解散又は合併による清算所得に対する事業税（新法第七十二条の六の規定により清算所得に対する事業税を課されない法人以外の法人の清算中の事業年度に係る事業税及び残余財産の一部の分配により納付すべき事業税を含む。）から適用する。
<sup>suppl-3341-76/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-76/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-76/art-3/par-1</sup>
The provisions of Articles 72-22 and 72-48 of the New Act apply to enterprise tax for the business year that includes April 1, 1959 and to enterprise tax on liquidation income from dissolution or merger on or after that date (including enterprise tax for business years during the liquidation of corporations other than corporations not subject to enterprise tax on liquidation income under Article 72-6 of the New Act, and enterprise tax to be paid upon the distribution of part of residual assets).
<sup>machine translation, not official</sup>

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## Cites
- suppl-3341-76/art-2/par-1: 第七十二条の二十一 → 地方税法 第七十二条の二十一 (Article 72-21), art-72-21 — https://japanlaw.org/en/local-tax-act/art-72-21 · https://japanlaw.org/l/325AC0000000226/art-72-21
- suppl-3341-76/art-2/par-1: 第三百五十条 → 地方税法 第三百五十条 (Article 350), art-350 — https://japanlaw.org/en/local-tax-act/art-350 · https://japanlaw.org/l/325AC0000000226/art-350
- suppl-3341-76/art-2/par-1: 第三百五十一条 → 地方税法 第三百五十一条 (Article 351), art-351 — https://japanlaw.org/en/local-tax-act/art-351 · https://japanlaw.org/l/325AC0000000226/art-351
- suppl-3341-76/art-3/par-1: 新法第七十二条の二十二 → 地方税法 第七十二条の二十二 (Article 72-22), art-72-22 — https://japanlaw.org/en/local-tax-act/art-72-22 · https://japanlaw.org/l/325AC0000000226/art-72-22
- suppl-3341-76/art-3/par-1: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/art-72-48 · https://japanlaw.org/l/325AC0000000226/art-72-48
- suppl-3341-76/art-3/par-1: 新法第七十二条の六 → 地方税法 第七十二条の六 (Article 72-6), art-72-6 — https://japanlaw.org/en/local-tax-act/art-72-6 · https://japanlaw.org/l/325AC0000000226/art-72-6

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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-20261027T202151-236, translated 2026-10-28
- 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