# 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-3621-94/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)（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — address `suppl-3621-94/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-3621-94/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-94/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（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — Transitional Measures Concerning Additional Charges for Understatement, Additional Charges for Failure to File or Substantial Additional Charges caption: machine translation, not official suppl-3621-94/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3 **第一項** 新法第七十二条の四十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第七十四条の二十三第一項及び第二項、第七十四条の二十四第一項及び第二項、第九十七条第一項及び第二項、第九十八条第一項及び第二項、第百二十七条第一項及び第二項、第百二十八条第一項及び第二項、第二百七十八条第一項及び第二項、第二百七十九条第一項及び第二項、第三百二十八条の十一第一項及び第二項、第三百二十八条の十二第一項及び第二項、第四百八十三条第一項及び第二項、第四百八十四条第一項及び第二項、第四百九十八条第一項及び第二項、第四百九十九条第一項及び第二項、第五百三十六条第一項及び第二項、第五百三十七条第一項及び第二項、第五百六十七条第一項及び第二項、第五百六十八条第一項及び第二項、第六百九条第一項及び第二項、第六百十条第一項及び第二項、第六百八十八条第一項及び第二項、第六百八十九条第一項及び第二項、第六百九十九条の二十一第一項及び第二項、第六百九十九条の二十二第一項及び第二項、第七百条の三十三第一項及び第二項、第七百条の三十四第一項及び第二項、第七百一条の十二第一項及び第二項、第七百一条の十三第一項及び第二項、第七百一条の六十一第一項及び第二項、第七百一条の六十二第一項及び第二項、第七百二十一条第一項及び第二項並びに第七百二十二条第一項及び第二項の規定は、昭和六十二年十月一日（以下「施行日」という。）以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金、不申告加算金又は重加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る過少申告加算金、不申告加算金又は重加算金については、なお従前の例による。 suppl-3621-94/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1 The provisions of Article 72-46, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 74-23, paragraphs (1) and (2), Article 74-24, paragraphs (1) and (2), Article 97, paragraphs (1) and (2), Article 98, paragraphs (1) and (2), Article 127, paragraphs (1) and (2), Article 128, paragraphs (1) and (2), Article 278, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 328-11, paragraphs (1) and (2), Article 328-12, paragraphs (1) and (2), Article 483, paragraphs (1) and (2), Article 484, paragraphs (1) and (2), Article 498, paragraphs (1) and (2), Article 499, paragraphs (1) and (2), Article 536, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 567, paragraphs (1) and (2), Article 568, paragraphs (1) and (2), Article 609, paragraphs (1) and (2), Article 610, paragraphs (1) and (2), Article 688, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 699-21, paragraphs (1) and (2), Article 699-22, paragraphs (1) and (2), Article 700-33, paragraphs (1) and (2), Article 700-34, paragraphs (1) and (2), Article 701-12, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 701-61, paragraphs (1) and (2), Article 701-62, paragraphs (1) and (2), Article 721, paragraphs (1) and (2) and Article 722, paragraphs (1) and (2) of the New Act apply to additional charges for understatement, additional charges for failure to file or substantial additional charges relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after October 1, 1987 (hereinafter referred to as the "Effective Date"), and with respect to additional charges for understatement, additional charges for failure to file or substantial additional charges relating to local tax for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3621-94/art-3/par-1: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2 - suppl-3621-94/art-3/par-1: 第七十二条の四十七第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2 - suppl-3621-94/art-3/par-1: 第七十四条の二十三第一項 → 地方税法 第七十四条の二十三第一項 (Article 74-23, paragraph (1)), art-74-23/par-1 — https://japanlaw.org/en/local-tax-act/art-74-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十四条の二十三第二項 (Article 74-23, paragraph (2)), art-74-23/par-2 — https://japanlaw.org/en/local-tax-act/art-74-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-2 - suppl-3621-94/art-3/par-1: 第七十四条の二十四第一項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/en/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/en/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2 - suppl-3621-94/art-3/par-1: 第九十七条第一項 → 地方税法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1 - suppl-3621-94/art-3/par-1: 第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/en/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/en/local-tax-act/art-278/par-2 · https://japanlaw.org/l/325AC0000000226/art-278/par-2 - suppl-3621-94/art-3/par-1: 第二百七十九条第一項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/en/local-tax-act/art-279/par-1 · https://japanlaw.org/l/325AC0000000226/art-279/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/en/local-tax-act/art-279/par-2 · https://japanlaw.org/l/325AC0000000226/art-279/par-2 - suppl-3621-94/art-3/par-1: 第三百二十八条の十一第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/en/local-tax-act/art-328-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/art-328-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-2 - suppl-3621-94/art-3/par-1: 第三百二十八条の十二第一項 → 地方税法 第三百二十八条の十二第一項 (Article 328-12, paragraph (1)), art-328-12/par-1 — https://japanlaw.org/en/local-tax-act/art-328-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第三百二十八条の十二第二項 (Article 328-12, paragraph (2)), art-328-12/par-2 — https://japanlaw.org/en/local-tax-act/art-328-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-2 - suppl-3621-94/art-3/par-1: 第四百八十三条第一項 → 地方税法 第四百八十三条第一項 (Article 483, paragraph (1)), art-483/par-1 — https://japanlaw.org/en/local-tax-act/art-483/par-1 · https://japanlaw.org/l/325AC0000000226/art-483/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第四百八十三条第二項 (Article 483, paragraph (2)), art-483/par-2 — https://japanlaw.org/en/local-tax-act/art-483/par-2 · https://japanlaw.org/l/325AC0000000226/art-483/par-2 - suppl-3621-94/art-3/par-1: 第四百八十四条第一項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/en/local-tax-act/art-484/par-1 · https://japanlaw.org/l/325AC0000000226/art-484/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/en/local-tax-act/art-484/par-2 · https://japanlaw.org/l/325AC0000000226/art-484/par-2 - suppl-3621-94/art-3/par-1: 第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/en/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/en/local-tax-act/art-536/par-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-2 - suppl-3621-94/art-3/par-1: 第五百三十七条第一項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/en/local-tax-act/art-537/par-1 · https://japanlaw.org/l/325AC0000000226/art-537/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/en/local-tax-act/art-537/par-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-2 - suppl-3621-94/art-3/par-1: 第六百九条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/en/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2 - suppl-3621-94/art-3/par-1: 第六百十条第一項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/en/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/en/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2 - suppl-3621-94/art-3/par-1: 第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2 - suppl-3621-94/art-3/par-1: 第六百八十九条第一項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/art-689/par-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2 - suppl-3621-94/art-3/par-1: 第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/art-701-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2 - suppl-3621-94/art-3/par-1: 第七百一条の十三第一項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/art-701-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/art-701-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-2 - suppl-3621-94/art-3/par-1: 第七百一条の六十一第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/en/local-tax-act/art-701-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/en/local-tax-act/art-701-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-2 - suppl-3621-94/art-3/par-1: 第七百一条の六十二第一項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/en/local-tax-act/art-701-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/en/local-tax-act/art-701-62/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-62/par-2 - suppl-3621-94/art-3/par-1: 第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/en/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/en/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2 - suppl-3621-94/art-3/par-1: 第七百二十二条第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/en/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1 - suppl-3621-94/art-3/par-1: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/en/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-8/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-20261027T214204-247, 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