# 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-3591-7/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)（延滞金の免除に関する経過措置） — address `suppl-3591-7/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-3591-7/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/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（延滞金の免除に関する経過措置） — Transitional Measures Concerning Exemption from Delinquency Charges caption: machine translation, not official suppl-3591-7/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-3 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十五条の九第三項の規定は、施行日以後における新法第二十条の九の三第四項ただし書の規定による徴収の猶予がされている期間に係る延滞金の額の計算について適用する。 suppl-3591-7/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-3/par-1 The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which collection is deferred on or after the Effective Date pursuant to the proviso to Article 20-9-3, paragraph (4) of the New Act. machine translation, not official --- ## Cites - suppl-3591-7/art-3/par-1: 第十五条の九第三項 → 地方税法 第十五条の九第三項 (Article 15-9, paragraph (3)), art-15-9/par-3 — https://japanlaw.org/en/local-tax-act/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-3 - suppl-3591-7/art-3/par-1: 新法第二十条の九の三第四項 → 地方税法 第二十条の九の三第四項 (Article 20-9-3, paragraph (4)), art-20-9-3/par-4 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-4 --- ## 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