# 地方税法 / Local Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（市町村民税に関する規定の適用） — address `suppl-3361-74/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28 - 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. --- ### 第二十八条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3361-74/art-28 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28 **第一項** 新法第二百九十二条第一項第八号及び第九号、第二百九十五条第一項第三号、第二項及び第三項、第三百十一条、第三百二十一条の二第一項、第三百二十一条の四第六項及び第七項、第三百二十一条の五第一項並びに第三百二十一条の六第一項の規定は昭和三十六年度分の個人の市町村民税から、個人の市町村民税に係るその他の新法の規定は昭和三十七年度分の個人の市町村民税から適用する。 suppl-3361-74/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28/par-1 The provisions of Article 292, paragraph (1), items (viii) and (ix), Article 295, paragraph (1), item (iii) and paragraphs (2) and (3), Article 311, Article 321-2, paragraph (1), Article 321-4, paragraphs (6) and (7), Article 321-5, paragraph (1) and Article 321-6, paragraph (1) of the New Act apply from individual municipal inhabitant tax for fiscal year 1961, and the provisions of the New Act relating to individual municipal inhabitant tax other than those apply from individual municipal inhabitant tax for fiscal year 1962. machine translation, not official --- ## Cites - suppl-3361-74/art-28/par-1: 新法第二百九十二条第一項第八号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-9 - suppl-3361-74/art-28/par-1: 第九号 → 地方税法 第二百九十二条第一項第十号 (Article 292, paragraph (1), item (x)), art-292/par-1/item-10 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-10 - suppl-3361-74/art-28/par-1: 第二項 → 地方税法 第二百九十五条第二項 (Article 295, paragraph (2)), art-295/par-2 — https://japanlaw.org/en/local-tax-act/art-295/par-2 · https://japanlaw.org/l/325AC0000000226/art-295/par-2 - suppl-3361-74/art-28/par-1: 第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/en/local-tax-act/art-295/par-3 · https://japanlaw.org/l/325AC0000000226/art-295/par-3 - suppl-3361-74/art-28/par-1: 第三百十一条 → 地方税法 第三百十一条 (Article 311), art-311 — https://japanlaw.org/en/local-tax-act/art-311 · https://japanlaw.org/l/325AC0000000226/art-311 - suppl-3361-74/art-28/par-1: 第三百二十一条の二第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1 - suppl-3361-74/art-28/par-1: 第三百二十一条の四第六項 → 地方税法 第三百二十一条の四第六項 (Article 321-4, paragraph (6)), art-321-4/par-6 — https://japanlaw.org/en/local-tax-act/art-321-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-6 - suppl-3361-74/art-28/par-1: 第七項 → 地方税法 第三百二十一条の四第七項 (Article 321-4, paragraph (7)), art-321-4/par-7 — https://japanlaw.org/en/local-tax-act/art-321-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-7 - suppl-3361-74/art-28/par-1: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/art-321-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-1 - suppl-3361-74/art-28/par-1: 第三百二十一条の六第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/en/local-tax-act/art-321-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-6/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-20261027T214204-229, translated 2026-10-28 - 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