# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13)

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- 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) — address `suppl-3591-7/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-3591-7/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/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.

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### 第十三条
<sup>suppl-3591-7/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13</sup>

**第一項**  第二条の規定による改正後の地方税法第三百二十八条の三及び別表第二の規定は、昭和六十年一月一日以後に支払うべき退職手当等（同法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。
<sup>suppl-3591-7/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1</sup>
The provisions of Article 328-3 and Appended Table 2 of the Local Tax Act as amended by the provisions of Article 2 apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of that Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1985, and for the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  第二条の規定による改正後の地方税法の規定中個人の市町村民税に関する部分（同法第三百二十八条の三及び別表第二の規定を除く。）は、昭和六十年度以後の年度分の個人の市町村民税について適用し、昭和五十九年度分までの個人の市町村民税については、なお従前の例による。
<sup>suppl-3591-7/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-2</sup>
The provisions of the Local Tax Act as amended by the provisions of Article 2 concerning individual municipal inhabitant tax (excluding the provisions of Article 328-3 and Appended Table 2 of that Act) apply to individual municipal inhabitant tax for fiscal year 1985 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1984, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3591-7/art-13/par-1: 地方税法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3
- suppl-3591-7/art-13/par-1: 同法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328
- suppl-3591-7/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3591-7/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1
- suppl-3591-7/art-13/par-2: 同法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3

## 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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1/item-2
- 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-3591-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-1/par-1/item-3
- 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1

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## 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-20261027T214204-244, 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