# 地方税法 / Local Tax Act — 第二十六条 (Supplementary Provisions, Article 26) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-26. 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: 第二十六条 (Supplementary Provisions, Article 26) — address `suppl-3481-23/art-26` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26 - 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. --- ### 第二十六条 suppl-3481-23/art-26 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26 **第一項** 前条の規定による改正前の地方税法の一部を改正する法律附則第五十二条第一項又は第二項に規定する農林漁業組合が同条第一項に規定する整備終了の日（同条第二項に規定する農林漁業組合については、同項に規定する連合会の整備終了の日）を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。 suppl-3481-23/art-26/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26/par-1 For the case where an agriculture, forestry and fisheries cooperative prescribed in Article 52, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agriculture, forestry and fisheries cooperative prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in paragraph (2) of that Article), the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定による改正前の地方税法の一部を改正する法律附則第五十二条第三項に規定する事業協同組合又は協同組合連合会が同項に規定する整備計画が完了することとなつている日を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。 suppl-3481-23/art-26/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-26/par-2 For the case where a business cooperative or federation of cooperatives prescribed in Article 52, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act prior to amendment by the provisions of the preceding Article has retained all or part of its income in each business year up to the business year that includes the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261027T202151-281, 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