# 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-3431-4/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-3431-4/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-3431-4/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4/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-3431-4/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5 **第一項** 新法第二十五条第一項第二号の規定は、施行日以後に改正前の地方税法（以下「旧法」という。）第五十三条第六項の申告期限が到来する法人の道府県民税について適用し、同日前に当該申告期限が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-3431-4/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-1 The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to corporate prefectural inhabitant tax for which the return due date under Article 53, paragraph (6) of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for which that return due date arrived before that date. machine translation, not official **第二項** 旧法第五十三条第五項の規定は、施行日前に開始した事業年度において生じた欠損金額につき法人税法第八十一条（同法第百四十五条において準用する場合を含む。）の規定による法人税額の還付を受けた同項に規定する法人の法人税割の課税標準となる法人税額の計算については、なおその効力を有する。 suppl-3431-4/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-2 The provisions of Article 53, paragraph (5) of the Former Act remain in force with respect to the calculation of the corporation tax amount that is the tax base of the corporation tax levy of a corporation prescribed in Article 53, paragraph (5) of the Former Act that received a refund of corporation tax amount under Article 81 of the Corporation Tax Act (including as applied mutatis mutandis under Article 145 of that Act) with respect to an amount of deficit arising in a business year that began before the Effective Date. machine translation, not official **第三項** 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、昭和四十三年度分の個人の道府県民税から適用し、昭和四十二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-3431-4/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-3 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 1968, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1967. machine translation, not official **第四項** 新法別表第一は、施行日以後に支払われる新法第五十条の二に規定する退職手当等に係る新法第五十条の六の規定によつて徴収する税額（以下この項において「特別徴収税額」という。）又は同日以後に確定する新法第五十条の八の規定によつて徴収する税額（以下この項において「普通徴収税額」という。）の算定について適用し、同日前に支払われた当該退職手当等に係る特別徴収税額又は同日前に確定した普通徴収税額の算定については、なお従前の例による。 suppl-3431-4/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 Appended Table 1 of the New Act applies to the calculation of the tax amount collected under Article 50-6 of the New Act (hereinafter in this paragraph referred to as the "tax amount collected by special collection") relating to severance pay or other such compensation prescribed in Article 50-2 of the New Act paid on or after the Effective Date, or the tax amount collected under Article 50-8 of the New Act (hereinafter in this paragraph referred to as the "ordinary collection tax amount") finalized on or after that date, and the provisions then in force continue to govern the calculation of the tax amount collected by special collection relating to that severance pay or other such compensation paid before that date or the ordinary collection tax amount finalized before that date. machine translation, not official --- ## Cites - suppl-3431-4/art-5/par-1: 新法第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-1/item-2 - suppl-3431-4/art-5/par-4: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3431-4/art-5/par-4: 新法第五十条の六 → 地方税法 第五十条の六 (Article 50-6), art-50-6 — https://japanlaw.org/en/local-tax-act/art-50-6 · https://japanlaw.org/l/325AC0000000226/art-50-6 - suppl-3431-4/art-5/par-4: この項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3431-4/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 - suppl-3431-4/art-5/par-4: 新法第五十条の八 → 地方税法 第五十条の八 (Article 50-8), art-50-8 — https://japanlaw.org/en/local-tax-act/art-50-8 · https://japanlaw.org/l/325AC0000000226/art-50-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第五条第四項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-5/par-4 --- ## 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