# 地方税法 / Local Tax Act — 第二十七条 (Supplementary Provisions, Article 27) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-27. 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: 第二十七条 (Supplementary Provisions, Article 27) — address `suppl-3371-51/art-27` - 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-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-27 - 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. --- ### 第二十七条 suppl-3371-51/art-27 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-27 **第一項** 新法第二百九十二条第一項第四号、第三百二十一条の八第十項及び附則第八項（法人の市町村民税に関する部分に限る。）の規定は、施行日の属する事業年度分の法人の市町村民税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3371-51/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-27/par-1 The provisions of Article 292, paragraph (1), item (iv), Article 321-8, paragraph (10) and paragraph (8) of the Supplementary Provisions (limited to the part relating to corporate municipal inhabitant tax) of the New Act apply from corporate municipal inhabitant tax for the business year that includes the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year through the business year immediately preceding the business year that includes that date. machine translation, not official --- ## Cites - suppl-3371-51/art-27/par-1: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 - suppl-3371-51/art-27/par-1: 第三百二十一条の八第十項 → 地方税法 第三百二十一条の八第十項 (Article 321-8, paragraph (10)), art-321-8/par-10 — https://japanlaw.org/en/local-tax-act/art-321-8/par-10 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-10 - suppl-3371-51/art-27/par-1: 附則第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/en/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8 --- ## 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