# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3. 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: 第三条 (Supplementary Provisions, Article 3) — address `suppl-3391-29/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-3 - 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. --- ### 第三条 suppl-3391-29/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-3 **第一項** 第二条の規定による改正後の地方税法（以下「四十年法」という。）第三十二条第七項の規定は、昭和四十年度分の個人の道府県民税から適用し、昭和三十九年度分までの個人の道府県民税については、なお従前の例による。 suppl-3391-29/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-3/par-1 The provisions of Article 32, paragraph (7) of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1965 Act") apply from individual prefectural inhabitant tax for fiscal year 1965, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1964. machine translation, not official --- ## Cites - suppl-3391-29/art-3/par-1: 第三十二条第七項 → 地方税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/en/local-tax-act/art-32/par-7 · https://japanlaw.org/l/325AC0000000226/art-32/par-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3391-29/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-1/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-20261027T214204-233, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27