# 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-4021-14/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)（事業税に関する経過措置） — address `suppl-4021-14/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-4021-14/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4021-14/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4021-14/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-3 **第一項** 新法第七十二条の十四第一項の規定は、平成二年四月一日（以下「施行日」という。）以後に開始する事業年度の法人の事業税の課税標準である所得の算定について適用し、施行日前に開始した事業年度の法人の事業税の課税標準である所得の算定については、なお従前の例による。この場合において、施行日以後に開始する事業年度の法人の事業税の課税標準である所得の算定については、同項ただし書中「第五十八条」とあるのは、「第五十八条並びに租税特別措置法の一部を改正する法律（平成二年法律第十三号）附則第二十条第一項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第五十四条」とする。 suppl-4021-14/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the New Act apply to the calculation of income, which is the tax base of corporate enterprise tax, for business years beginning on or after April 1, 1990 (hereinafter referred to as the "Effective Date"), and with respect to the calculation of income, which is the tax base of corporate enterprise tax, for business years that began before the Effective Date, the provisions then in force continue to govern. In this case, for the calculation of income, which is the tax base of corporate enterprise tax, for business years beginning on or after the Effective Date, "Article 58" in the proviso to that paragraph is deemed to be replaced with "Article 58 and Article 54 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990), which remains in force pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第二項** 新法第七十二条の十七第一項の規定は、平成二年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定について適用し、平成元年以前の年の年中における事業の所得に対して課する個人の事業税の課税標準である所得の算定については、なお従前の例による。この場合において、平成二年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定については、同項ただし書中「第二十八条の五」とあるのは、「第二十八条の五並びに租税特別措置法の一部を改正する法律（平成二年法律第十三号）附則第七条第一項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第二十条」とする。 suppl-4021-14/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-3/par-2 The provisions of Article 72-17, paragraph (1) of the New Act apply to the calculation of income, which is the tax base of individual enterprise tax, to be imposed on income from business during the year 1990 and subsequent years, and with respect to the calculation of income, which is the tax base of individual enterprise tax, imposed on income from business during the year 1989 and earlier years, the provisions then in force continue to govern. In this case, for the calculation of income, which is the tax base of individual enterprise tax, to be imposed on income from business during the year 1990 and subsequent years, "Article 28-5" in the proviso to that paragraph is deemed to be replaced with "Article 28-5 and Article 20 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990), which remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4021-14/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-4021-14/art-3/par-1: 第五十八条 → 地方税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/local-tax-act/art-58 · https://japanlaw.org/l/325AC0000000226/art-58 - suppl-4021-14/art-3/par-2: 新法第七十二条の十七第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-13/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-252, 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