# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（道府県民税に関する規定の適用） — address `suppl-3421-25/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5 - 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. --- ### 第五条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3421-25/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5 **第一項** 新法第五十二条の規定は、施行日以後に終了する事業年度又は新法第五十三条第六項の期間に係る法人の道府県民税について適用し、同日前に終了した事業年度又は同項の期間に係る法人の道府県民税については、なお従前の例による。 suppl-3421-25/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-1 The provisions of Article 52 of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 53, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date or for the period prescribed in Article 53, paragraph (6) of the New Act. machine translation, not official **第二項** 法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。第四項において同じ。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る道府県民税として納付した、又は納付すべきであつた道府県民税については、なお従前の例による。 suppl-3421-25/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-2 Where the deadline for filing the return under Article 53, paragraph (1) of the New Act (limited to one relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies in paragraph (4)) for a business year of a corporation ending on or after the Effective Date is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the prefectural inhabitant tax paid, or that should have been paid, as the prefectural inhabitant tax relating to that return of that corporation. machine translation, not official **第三項** 新法第五十三条第十項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3421-25/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-3 The provisions of Article 53, paragraph (10) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date. machine translation, not official **第四項** 新法第五十三条第十二項の規定は、施行日以後に同条第一項の申告書の提出期限が到来する法人の道府県民税について適用し、当該期限が同日前に到来した法人の道府県民税については、なお従前の例による。 suppl-3421-25/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-4 The provisions of Article 53, paragraph (12) of the New Act apply to corporate prefectural inhabitant tax for which the deadline for filing the return under Article 53, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that deadline arrived before that date. machine translation, not official **第五項** 新法第五十七条の規定は、施行日以後に終了する事業年度分の法人の道府県民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税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の道府県民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税額に係る法人の道府県民税については、なお従前の例による。 suppl-3421-25/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-5 The provisions of Article 57 of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after that date (including corporate prefectural inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date and corporate prefectural inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before that date. machine translation, not official **第六項** 新法第五十六条第三項及び第六十四条第二項の規定は、施行日以後に納付される法人の道府県民税に係る延滞金について適用する。 suppl-3421-25/art-5/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-6 The provisions of Article 56, paragraph (3) and Article 64, paragraph (2) of the New Act apply to delinquency charge on corporate prefectural inhabitant tax paid on or after the Effective Date. machine translation, not official **第七項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和四十二年度分の個人の道府県民税から適用し、昭和四十一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-3421-25/art-5/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-7 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1966. machine translation, not official --- ## Cites - suppl-3421-25/art-5/par-1: 新法第五十二条 → 地方税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/local-tax-act/art-52 · https://japanlaw.org/l/325AC0000000226/art-52 - suppl-3421-25/art-5/par-1: 新法第五十三条第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/en/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6 - suppl-3421-25/art-5/par-2: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3421-25/art-5/par-2: 第四項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3421-25/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-4 - suppl-3421-25/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3421-25/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-1 - suppl-3421-25/art-5/par-3: 新法第五十三条第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/en/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10 - suppl-3421-25/art-5/par-4: 新法第五十三条第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/en/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12 - suppl-3421-25/art-5/par-4: 同条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3421-25/art-5/par-5: 新法第五十七条 → 地方税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/local-tax-act/art-57 · https://japanlaw.org/l/325AC0000000226/art-57 - suppl-3421-25/art-5/par-5: この項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3421-25/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-5 - suppl-3421-25/art-5/par-6: 新法第五十六条第三項 → 地方税法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/local-tax-act/art-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-56/par-3 - suppl-3421-25/art-5/par-6: 第六十四条第二項 → 地方税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/local-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000226/art-64/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四条第一項（延滞金の算定に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4/par-1 - 地方税法 附則第五条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-2 - 地方税法 附則第五条第五項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-5 --- ## 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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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