# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（市町村民税に関する経過措置） — address `suppl-3611-14/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7 - 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. --- ### 第七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-3611-14/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7 **第一項** 新法第三百十四条の二第三項、新法附則第三条の三第三項及び第四項並びに新法附則第三十五条の二の規定は、昭和六十一年度以後の年度分の個人の市町村民税について適用し、昭和六十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。 suppl-3611-14/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-1 The provisions of Article 314-2, paragraph (3) of the New Act, Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act, and Article 35-2 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1986 and subsequent fiscal years, and for individual municipal inhabitant tax for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第四条第二項に規定する還付を受けた所得税の額の計算の基礎となつた純損失の金額に係る旧法第三百十三条第八項の規定による控除については、なお従前の例による。 suppl-3611-14/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-2 For the deduction under Article 313, paragraph (8) of the Former Act concerning the amount of net loss that formed the basis for calculating the amount of income tax for which a refund was received as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第三項** 租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）附則第十二条第一項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十一条の九第一項に規定する譲渡所得を有する場合における昭和六十一年度以前の年度分の個人の市町村民税に係る納期限の延長については、旧法附則第三十五条の二の二の規定は、なおその効力を有する。この場合において、同条の見出し中「農業生産法人」とあるのは「旧農業生産法人」と、同条第一項及び第二項中「租税特別措置法」とあるのは「租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）附則第十二条第一項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の租税特別措置法」とする。 suppl-3611-14/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-3 In the case of having capital gains prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, with respect to the extension of the due date for payment of individual municipal inhabitant tax for fiscal years up to and including fiscal year 1986, the provisions of Article 35-2-2 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", and in paragraphs (1) and (2) of that Article, the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第四項** 前項の規定によりなおその効力を有することとされる旧法附則第三十五条の二の二第一項の規定の適用を受けていた者又は昭和六十年十二月三十一日までに旧法附則第三十五条の三第一項第一号に規定する農地等を農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項に規定する農業生産法人に出資した者（施行日前に当該出資をした日の属する年の翌年の四月一日の属する年度分の旧法第三百十七条の二第一項の規定による申告書を提出した者を除く。）が死亡した場合には、旧法附則第三十五条の三の規定は、なおその効力を有する。この場合において、同条の見出し中「農業生産法人」とあるのは「旧農業生産法人」と、同条第一項第一号中「農地法第二条第七項」とあるのは「農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条の規定による改正前の農地法（昭和二十七年法律第二百二十九号）第二条第三項」と、「租税特別措置法」とあるのは「租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号）附則第十二条第一項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の租税特別措置法」と、同条第四項中「第三百二十七条」とあるのは「第三百二十六条」と、「附則第三十五条の三第一項」とあるのは「地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第十四号）附則第七条第四項の規定によりなおその効力を有することとされる同法第一条の規定による改正前の地方税法附則第三十五条の三第一項」とする。 suppl-3611-14/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-4 If a person who had been subject to Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Former Act that remains in force pursuant to the provisions of the preceding paragraph, or a person who by December 31, 1985 contributed the farmland, etc. prescribed in Article 35-3, paragraph (1), item (i) of the Supplementary Provisions of the Former Act to an agricultural production corporation prescribed in Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (excluding a person who, before the Effective Date, submitted the return under Article 317-2, paragraph (1) of the Former Act for the fiscal year that includes April 1 of the year following the year including the day of that contribution), dies, the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the term "agricultural production corporation" in the heading of that Article is deemed to be replaced with "former agricultural production corporation", in paragraph (1), item (i) of that Article the phrase "Article 2, paragraph (7) of the Cropland Act" is deemed to be replaced with "Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952) prior to its amendment by the provisions of Article 3 of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)", the phrase "Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) that remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act", and in paragraph (4) of that Article the phrase "Article 327" is deemed to be replaced with "Article 326", and the phrase "Article 35-3, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 35-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 14 of 1986) that remains in force pursuant to the provisions of Article 7, paragraph (4) of the Supplementary Provisions of that Act". machine translation, not official **第五項** 新法第二百九十六条第一項第二号の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用し、施行日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3611-14/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-5 The provisions of Article 296, paragraph (1), item (ii) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and for corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3611-14/art-7/par-1: 新法附則第三条の三第三項 → 地方税法 附則第三条の三第三項 (Supplementary Provisions, Article 3-3, paragraph (3)), suppl-3251-226/art-3-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-3 - suppl-3611-14/art-7/par-1: 第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-4 - suppl-3611-14/art-7/par-1: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2 - suppl-3611-14/art-7/par-4: 前項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3611-14/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-3 - suppl-3611-14/art-7/par-4: 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）第三条 → e-Gov law 427AC0000000063, 第三条 (Article 3), art-3 — not held in this collection - suppl-3611-14/art-7/par-4: 農地法第二条第七項 → e-Gov law 327AC0000000229, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection - suppl-3611-14/art-7/par-4: 地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第十四号）附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-3611-14/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/par-4 - suppl-3611-14/art-7/par-5: 新法第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-7/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-246, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27