# 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-3561-15/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経過措置） — address `suppl-3561-15/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-3561-15/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/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経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3561-15/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/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、昭和五十六年度分の個人の道府県民税から適用し、昭和五十五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-3561-15/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply beginning with individual prefectural inhabitant tax for fiscal year 1981, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1980, the provisions then in force continue to govern. machine translation, not official **第二項** この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が昭和五十六年四月一日（以下「施行日」という。）前から引き続き新法第二十五条第二項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。 suppl-3561-15/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-2 At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before April 1, 1981 (hereinafter referred to as the "Effective Date"), a business that falls under the profit-making business prescribed in Article 25, paragraph (2) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply. machine translation, not official **第三項** 新法第五十一条第一項の規定は、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道府県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道府県民税（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道府県民税を含む。以下この項において同じ。）について適用し、同日前に終了した事業年度分の法人の道府県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道府県民税については、なお従前の例による。 suppl-3561-15/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 The provisions of Article 51, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after August 1, 1981 and corporate prefectural inhabitant tax relating to the corporation tax amount on liquidation income due to dissolution or merger on or after that date (including corporate prefectural 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 paragraph), and for corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural 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 **第四項** 前項の規定にかかわらず、法人の昭和五十六年八月一日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。第六項において同じ。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書で、新法第五十七条第二項の規定の適用を受ける法人が提出するもの以外のものに限る。）の提出期限が同日前である場合には、その法人の当該申告書に係る道府県民税の法人税割として納付した、又は納付すべきであつた道府県民税の法人税割については、なお従前の例による。 suppl-3561-15/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-4 Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after August 1, 1981 (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145, paragraph (1) of that Act; the same applies in paragraph (6)) is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act, other than a return filed by a corporation to which Article 57, paragraph (2) of the New Act applies) is before that date, the provisions then in force continue to govern for the corporation tax levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official **第五項** 新法第五十二条第一項及び第四項の規定は、施行日以後に終了する事業年度又は新法第五十三条第五項の期間に係る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又は同項の期間に係る法人の道府県民税については、なお従前の例による。 suppl-3561-15/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-5 The provisions of Article 52, paragraphs (1) and (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 53, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date or for the period prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第六項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第五十三条第一項の申告書（法人税法第七十一条第一項の規定により法人税に係る申告書を提出する義務がある法人が、新法第五十三条第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る道府県民税の均等割として納付した、又は納付すべきであつた道府県民税の均等割については、なお従前の例による。 suppl-3561-15/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-6 Notwithstanding the provisions of the preceding paragraph, if the deadline for filing the return under Article 53, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obligated to submit a return concerning corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act is to file by the deadline for filing that return pursuant to Article 53, paragraph (1) of the New Act) is before the Effective Date, the provisions then in force continue to govern for the per capita levy of prefectural inhabitant tax paid, or that should have been paid, with respect to that return of that corporation. machine translation, not official --- ## Cites - suppl-3561-15/art-3/par-2: 新法第二十五条第二項 → 地方税法 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/local-tax-act/art-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-2 - suppl-3561-15/art-3/par-2: 同条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/local-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-25/par-1 - suppl-3561-15/art-3/par-3: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-3561-15/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3561-15/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - suppl-3561-15/art-3/par-4: 前項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3561-15/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - suppl-3561-15/art-3/par-4: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3561-15/art-3/par-4: 第六項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-3561-15/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-6 - suppl-3561-15/art-3/par-4: 新法第五十七条第二項 → 地方税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/local-tax-act/art-57/par-2 · https://japanlaw.org/l/325AC0000000226/art-57/par-2 - suppl-3561-15/art-3/par-5: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-3561-15/art-3/par-5: 第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/en/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4 - suppl-3561-15/art-3/par-5: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3561-15/art-3/par-6: 前項 → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3561-15/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-5 - suppl-3561-15/art-3/par-6: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 ## Cited by 5 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 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - 地方税法 附則第三条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-4 - 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-6 - 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-20261027T214204-240, 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