# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16. 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: 第十六条 (Supplementary Provisions, Article 16) — address `suppl-3361-74/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16 - 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. --- ### 第十六条 suppl-3361-74/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16 **第一項** 新法第七十二条の五第一項第四号（非出資組合である輸出組合、輸入組合及び輸出入組合に関する部分を除く。）、第七十二条の二十二第四項第五号及び第八号、第七十二条の二十六第三項及び第五項並びに第七十二条の四十八第二項及び第五項の規定は、昭和三十六年四月一日以後に開始する事業年度分の法人の事業税及び同日以後の解散又は合併による清算所得に対する法人の事業税（清算中の事業年度に係る法人の事業税及び残余財産の一部の分配により納付すべき法人の事業税を含む。以下本条及び次条において同じ。）から適用し、同日前に開始した事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3361-74/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16/par-1 The provisions of Article 72-5, paragraph (1), item (iv) of the New Act (excluding the part relating to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions), Article 72-22, paragraph (4), items (v) and (viii), Article 72-26, paragraphs (3) and (5), and Article 72-48, paragraphs (2) and (5) of the New Act apply from corporate enterprise tax for business years beginning on or after April 1, 1961 and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years during liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies in this Article and the following Article), and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official --- ## Cites - suppl-3361-74/art-16/par-1: 新法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4 - suppl-3361-74/art-16/par-1: 第七十二条の二十六第三項 → 地方税法 第七十二条の二十六第三項 (Article 72-26, paragraph (3)), art-72-26/par-3 — https://japanlaw.org/en/local-tax-act/art-72-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-3 - suppl-3361-74/art-16/par-1: 第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/art-72-26/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-5 - suppl-3361-74/art-16/par-1: 第七十二条の四十八第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/art-72-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-2 - suppl-3361-74/art-16/par-1: 第五項 → 地方税法 第七十二条の四十八第五項 (Article 72-48, paragraph (5)), art-72-48/par-5 — https://japanlaw.org/en/local-tax-act/art-72-48/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-5 - suppl-3361-74/art-16/par-1: 本条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3361-74/art-16 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16 - suppl-3361-74/art-16/par-1: 次条 → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3361-74/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-17 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-16/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-20261027T214204-230, 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