# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（都の特例に関する経過措置） — address `suppl-3561-15/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 - 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. --- ### 第十五条（都の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-3561-15/art-15 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 **第一項** 新法第七百三十四条第三項の規定は、昭和五十六年八月一日以後に終了する事業年度分の法人の都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都民税（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都民税を含む。以下この条において同じ。）について適用し、同日前に終了した事業年度分の法人の都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都民税については、なお従前の例による。 suppl-3561-15/art-15/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after August 1, 1981 and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate Tokyo 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 by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for corporate Tokyo inhabitant tax for business years that ended before that date and corporate Tokyo inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3561-15/art-15/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-3561-15/art-15/par-1: この条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3561-15/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 ## Cited by 3 provisions cite 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-3561-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-3 - 地方税法 附則第十五条第一項（都の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15/par-1 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, 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