# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（事業税に関する規定の適用） — address `suppl-3491-19/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3 - 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. --- ### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3491-19/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3 **第一項** 次項及び第三項に定めるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度分の法人の事業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の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この条において同じ。）について適用し、同日前に開始した事業年度分の法人の事業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の事業税については、なお従前の例による。 suppl-3491-19/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-1 Except as provided in the following paragraph and paragraph (3), the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for a business year in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date. machine translation, not official **第二項** 新法第七十二条の十四第五項及び第六項並びに附則第九条第二項の規定は、施行日以後に終了する事業年度分の法人の事業税について適用し、同日前に終了した事業年度分の法人の事業税については、なお従前の例による。 suppl-3491-19/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-2 The provisions of Article 72-14, paragraphs (5) and (6) of the New Act and Article 9, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official **第三項** 新法第七十二条の二十二第一項第二号及び第三項並びに第七十二条の四十八第一項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の事業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の事業税について適用し、同日前に終了した事業年度分の法人の事業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の事業税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度分の法人の事業税に係るこれらの規定の適用については、これらの規定中「三百五十万円」とあるのは「三百万円」と、「七百万円」とあるのは「六百万円」とする。 suppl-3491-19/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-3 The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply to corporate enterprise tax for business years ending on or after May 1, 1974 and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date. In this case, with regard to the application of those provisions to corporate enterprise tax for business years ending during the period from that date to April 30, 1975, the phrase "3,500,000 yen" in those provisions is deemed to be replaced with "3,000,000 yen", and the phrase "7,000,000 yen" with "6,000,000 yen". machine translation, not official **第四項** 新法の規定中個人の事業税に関する部分は、昭和四十九年度分の個人の事業税から適用し、昭和四十八年度分までの個人の事業税については、なお従前の例による。 suppl-3491-19/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-4 The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1974, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1973. machine translation, not official **第五項** 新法第七十二条の十七第三項第一号の規定の適用については、昭和四十九年度分の個人の事業税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。 suppl-3491-19/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-5 With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen". machine translation, not official --- ## Cites - suppl-3491-19/art-3/par-1: 次項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3491-19/art-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-2 - suppl-3491-19/art-3/par-1: 第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3491-19/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/par-3 - suppl-3491-19/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-19/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3 - suppl-3491-19/art-3/par-2: 附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3491-19/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-9/par-2 - suppl-3491-19/art-3/par-3: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（事業税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-3/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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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