# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（昭和四十四年分の長期譲渡所得等に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — address `suppl-3441-16/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-15 - 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. --- ### 第十五条（昭和四十四年分の長期譲渡所得等に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — Application of Provisions on Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Long-Term Capital Gains, etc. for 1969 caption: machine translation, not official suppl-3441-16/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-15 **第一項** 新法附則第三十四条又は第三十五条の規定は、租税特別措置法の一部を改正する法律附則第八条の規定により適用される同法による改正後の租税特別措置法第三十一条又は第三十二条の規定の適用がある場合には、その適用がある年の翌年度分の個人の道府県民税及び市町村民税についても、適用する。この場合において、新法附則第三十四条第一項又は第三十五条第一項中「昭和四十六年度から」とあるのは「昭和四十五年度から」と、「昭和四十六年度分」とあるのは「昭和四十五年度分、昭和四十六年度分」とする。 suppl-3441-16/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-15/par-1 The provisions of Article 34 or 35 of the Supplementary Provisions of the New Act also apply, in a case where the provisions of Article 31 or 32 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of Article 8 of the Supplementary Provisions of that amending Act, are applicable, to individual prefectural inhabitant tax and municipal inhabitant tax for the following fiscal year after the year in which they are applicable. In this case, the phrase "from fiscal year 1971" in Article 34, paragraph (1) or Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "from fiscal year 1970", and the phrase "for fiscal year 1971" with "for fiscal year 1970 and for fiscal year 1971". machine translation, not official --- ## Cites - suppl-3441-16/art-15/par-1: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3441-16/art-15/par-1: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 - suppl-3441-16/art-15/par-1: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3441-16/art-15/par-1: 第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十条第一項（長期譲渡所得等に係る国民健康保険税の課税の特例に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-10/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-20261027T214204-235, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27