# 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-3501-18/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)（道府県民税に関する規定の適用） — address `suppl-3501-18/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-3501-18/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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（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-3501-18/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3 **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道府県民税に関する部分は、昭和五十年度分の個人の道府県民税から適用し、昭和四十九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-3501-18/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1975, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1974. machine translation, not official **第二項** 新法第三十二条第四項第一号の規定の適用については、昭和五十年度分の個人の道府県民税に限り、同号中「三十万円」とあるのは、「二十七万五千円」とする。 suppl-3501-18/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3/par-2 With regard to the application of the provisions of Article 32, paragraph (4), item (i) of the New Act, only for individual prefectural inhabitant tax for fiscal year 1975, the phrase "300,000 yen" in that item is deemed to be replaced with "275,000 yen". machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3501-18/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-3/par-3 Except as otherwise specially provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date. machine translation, not official --- ## Cites - suppl-3501-18/art-3/par-2: 新法第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-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-20261027T214204-238, 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