# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3591-77. 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: 附　則 (Supplementary Provisions) — address `suppl-3591-77` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3591-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-77 - 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. --- ## 附　則 昭和五九年八月一四日法律第七七号 suppl-3591-77 · https://japanlaw.org/en/local-tax-act/suppl-3591-77 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3591-77/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。 suppl-3591-77/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第五十八条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3591-77/art-58 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58 **第一項** 法人の事業税の課税標準の算定に当たつての旧日雇健保法の規定に基づく療養の給付（旧日雇健保法の規定によつて家族療養費を支給すべき被扶養者に係る療養を含む。以下この項及び次項において同じ。）につき支払を受けた金額の益金の額への算入及び当該給付に係る経費の損金の額への算入については、なお従前の例による。 suppl-3591-77/art-58/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-1 With regard to the inclusion in the amount of gross profit of amounts received for benefits for medical treatment under the provisions of the former Day Laborers' Health Insurance Act (including medical treatment for dependents for whom dependent's medical expenses are to be paid under the provisions of the former Day Laborers' Health Insurance Act; the same applies hereinafter in this paragraph and the following paragraph), and the inclusion in the amount of deductible expenses of expenses relating to those benefits, in calculating the tax base of corporate enterprise tax, the provisions then in force continue to govern. machine translation, not official **第二項** 個人の事業税の課税標準の算定に当たつての前項の療養の給付につき支払を受けた金額の総収入金額への算入及び当該給付に係る経費の必要な経費への算入については、なお従前の例による。 suppl-3591-77/art-58/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-2 With regard to the inclusion in total revenues of amounts received for the benefits for medical treatment referred to in the preceding paragraph, and the inclusion in necessary expenses of expenses relating to those benefits, in calculating the tax base of individual enterprise tax, the provisions then in force continue to govern. machine translation, not official **第三項** 旧日雇健保法の規定により保険給付として支給を受けた金品に対する道府県法定外普通税及び市町村法定外普通税の賦課については、なお従前の例による。 suppl-3591-77/art-58/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-3 For the imposition of prefectural non-statutory ordinary tax and municipal non-statutory ordinary tax on money and goods received as insurance benefits under the provisions of the former Day Laborers' Health Insurance Act, the provisions then in force continue to govern. machine translation, not official **第四項** この法律による改正後の地方税法第七百三条の四の規定は、昭和六十年度以後の年度分の国民健康保険税について適用し、昭和五十九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-3591-77/art-58/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-4 The provisions of Article 703-4 of the Local Tax Act as amended by this Act apply to national health insurance tax for fiscal year 1985 and thereafter, and for national health insurance tax up to fiscal year 1984, the provisions then in force continue to govern. machine translation, not official ### 第六十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-3591-77/art-63 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-63 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-63 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-3591-77/art-63/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-63/par-1 Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3591-77/art-58/par-1: この項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3591-77/art-58/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-1 - suppl-3591-77/art-58/par-1: 次項 → 地方税法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-3591-77/art-58/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-2 - suppl-3591-77/art-58/par-2: 前項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-3591-77/art-58/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-1 - suppl-3591-77/art-58/par-4: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-1 - 地方税法 附則第五十八条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-77/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-77/art-58/par-2 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-291, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-291, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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