# 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-3451-24/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)（市町村民税に関する規定の適用） — address `suppl-3451-24/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-3451-24/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3451-24/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（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3451-24/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分（新法第三百二十八条の規定によつて課する所得割に関する部分を除く。）は、昭和四十五年度分の個人の市町村民税から適用し、昭和四十四年度分までの個人の市町村民税については、なお従前の例による。 suppl-3451-24/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax (excluding the provisions relating to the income levy imposed pursuant to the provisions of Article 328 of the New Act) apply from individual municipal inhabitant tax for fiscal year 1970, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1969. machine translation, not official **第二項** 旧法第三百二十一条の三第二項ただし書の規定は、昭和四十五年度分の個人の市町村民税については、なおその効力を有する。 suppl-3451-24/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-2 The provisions of the proviso to Article 321-3, paragraph (2) of the Former Act remain in force with respect to individual municipal inhabitant tax for fiscal year 1970. machine translation, not official **第三項** 新法別表第二は、施行日以後に支払われる新法第三百二十八条に規定する退職手当等に係る新法第三百二十八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三百二十八条の十三第一項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-3451-24/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-3 Appended Table 2 of the New Act applies to the calculation of the tax amount collected under the provisions of Article 328-6 of the New Act in respect of severance pay or other such compensation prescribed in Article 328 of the New Act that is paid on or after the Effective Date (hereinafter in this paragraph referred to as the "tax amount collected by special collection") or the tax amount collected under the provisions of Article 328-13, paragraph (1) of the New Act that is finalized on or after that date (hereinafter in this paragraph referred to as the "ordinary collection tax amount"), and the provisions then in force continue to govern the calculation of the tax amount collected by special collection in respect of that severance pay or other such compensation paid before that date or of the ordinary collection tax amount finalized before that date. machine translation, not official **第四項** 旧法第二百九十二条第一項第四号の規定は、租税特別措置法の一部を改正する法律附則第十一条及び第十二条の規定により改正前の租税特別措置法第四十二条の三、第四十二条の四又は第四十二条の五の規定の例によることとされる法人に係る市町村民税の法人税割の課税標準となる法人税額の算定については、なおその効力を有する。 suppl-3451-24/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-4 The provisions of Article 292, paragraph (1), item (iv) of the Former Act remain in force with respect to the calculation of the corporation tax amount that forms the tax base of the corporation tax levy of municipal inhabitant tax on a corporation that, pursuant to the provisions of Articles 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, is to be governed by the provisions of Article 42-3, Article 42-4 or Article 42-5 of the Act on Special Measures Concerning Taxation Before the Amendment. machine translation, not official **第五項** 新法第三百十四条の六第一項の規定は、昭和四十五年五月一日以後に終了する事業年度分の法人の市町村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市町村民税（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市町村民税を含む。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市町村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市町村民税については、なお従前の例による。 suppl-3451-24/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-5 The provisions of Article 314-6, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after May 1, 1970 and to corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to the corporation tax amount for a business year in liquidation of a corporation subject to corporation tax on liquidation income and the corporation tax amount payable upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before that date and corporate municipal inhabitant tax relating to the corporation tax amount on liquidation income arising from dissolution or merger before that date. machine translation, not official --- ## Cites - suppl-3451-24/art-5/par-1: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3451-24/art-5/par-3: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3451-24/art-5/par-3: 新法第三百二十八条の六 → 地方税法 第三百二十八条の六 (Article 328-6), art-328-6 — https://japanlaw.org/en/local-tax-act/art-328-6 · https://japanlaw.org/l/325AC0000000226/art-328-6 - suppl-3451-24/art-5/par-3: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3451-24/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-3 - suppl-3451-24/art-5/par-3: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1 - suppl-3451-24/art-5/par-5: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/en/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3451-24/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-3451-24/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-5/par-3 - 地方税法 附則第五条第五項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3451-24/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-236, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-236, 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