# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-14. 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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-3371-51/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-14 - 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. --- ### 第十四条 suppl-3371-51/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-14 **第一項** 法人が施行日以後に新法第七十二条の二十六第一項本文の規定により申告納付する場合（同条第四項の規定により申告書の提出があつたものとみなされる場合を含む。）においては、同条第一項に規定する前事業年度の事業税として納付した税額若しくは納付すべきことが確定した税額又は同条第二項に規定する被合併法人の確定事業税額は、同条第一項本文又は第二項の規定にかかわらず、それぞれ当該事業年度の税額又は当該被合併法人の確定事業税額の計算の基礎となつた事業年度分の所得について新法第七十二条の二十二の規定の適用があつたものとして計算した金額による。 suppl-3371-51/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-14/par-1 In the case where a corporation files and pays on or after the Effective Date under the main clause of Article 72-26, paragraph (1) of the New Act (including the case where a return is deemed to have been filed under Article 72-26, paragraph (4) of the New Act), the amount of tax paid as enterprise tax for the previous business year prescribed in Article 72-26, paragraph (1) of the New Act, or the amount of tax finalized as payable, or the finalized enterprise tax amount of the merged corporation prescribed in Article 72-26, paragraph (2) of the New Act, is, notwithstanding the main clause of Article 72-26, paragraph (1) or Article 72-26, paragraph (2) of the New Act, the amount calculated on the assumption that Article 72-22 of the New Act applied to the income for the business year that formed the basis for calculating the amount of tax for that business year or the finalized enterprise tax amount of that merged corporation, respectively. machine translation, not official --- ## Cites - suppl-3371-51/art-14/par-1: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3371-51/art-14/par-1: 同条第四項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/en/local-tax-act/art-72-26/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-4 - suppl-3371-51/art-14/par-1: 同条第二項 → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/en/local-tax-act/art-72-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-2 - suppl-3371-51/art-14/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 --- ## 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-20261027T214204-231, 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