# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（国民健康保険税に関する経過措置） — address `suppl-3551-10/art-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13
- 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.
---
### 第十三条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax
caption: machine translation, not official
suppl-3551-10/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13
**第一項** 新法第七百三条の四第四項の規定は、昭和五十五年度分の国民健康保険税から適用し、昭和五十四年度分までの国民健康保険税については、なお従前の例による。
suppl-3551-10/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/par-1
The provisions of Article 703-4, paragraph (4) of the New Act apply beginning with national health insurance tax for fiscal year 1980, and for national health insurance tax for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法附則第三十六条第一項の規定は、昭和五十六年度分の国民健康保険税から適用し、昭和五十五年度分までの国民健康保険税については、なお従前の例による。
suppl-3551-10/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/par-2
The provisions of Article 36, paragraph (1) of the Supplementary Provisions of the New Act apply beginning with national health insurance tax for fiscal year 1981, and for national health insurance tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern.
machine translation, not official
---
## Cites
- suppl-3551-10/art-13/par-1: 新法第七百三条の四第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/en/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4
- suppl-3551-10/art-13/par-2: 新法附則第三十六条第一項 → 地方税法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-3251-226/art-36/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-3
---
## 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-20261027T202151-286, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-241, 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