# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（個人の市町村民税に関する経過措置） — address `suppl-4021-14/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5 - 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. --- ### 第五条（個人の市町村民税に関する経過措置） — Transitional Measures Concerning Individual Municipal Inhabitant Tax caption: machine translation, not official suppl-4021-14/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5 **第一項** 新法附則第三条の三第三項及び第四項並びに附則第三十三条の二第六項において準用する同条第一項から第三項までの規定は、平成二年度以後の年度分の個人の市町村民税について適用し、平成元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-4021-14/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-1 The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act, and the provisions of Article 33-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (6) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十三条の二第六項において準用する同条第一項から第三項までの規定の適用については、平成二年度分の個人の市町村民税に限り、同条第一項第一号中「百分の二十八」とあるのは「百分の二十七・三」と、同条第二項第二号中「百分の六十七」とあるのは「百分の六十八」と、同条第三項第二号中「百分の二十八」とあるのは「百分の二十九」と、「百分の三十七・五」とあるのは「百分の四十」とする。 suppl-4021-14/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-2 For the application of the provisions of Article 33-2, paragraphs (1) through (3) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (6) of that Article, limited to individual municipal inhabitant tax for fiscal year 1990, "28/100" in paragraph (1), item (i) of Article 33-2 of the Supplementary Provisions of the New Act is deemed to be replaced with "27.3/100", "67/100" in paragraph (2), item (ii) of that Article with "68/100", and "28/100" in paragraph (3), item (ii) of that Article with "29/100" and "37.5/100" in the same item with "40/100". machine translation, not official **第三項** 新法第二百九十二条第一項、第三百十四条の二及び第三百十七条の二第一項の規定は、平成三年度以後の年度分の個人の市町村民税について適用し、平成二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-4021-14/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-3 The provisions of Article 292, paragraph (1), Article 314-2 and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 1991 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1990, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百十四条の二第一項の規定は、市町村民税の所得割の納税義務者が平成二年一月一日以後に支払った同項第五号に規定する生命保険料、同項第五号の二に規定する個人年金保険料又は同項第五号の三に規定する損害保険料について適用する。 suppl-4021-14/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-4 The provisions of Article 314-2, paragraph (1) of the New Act apply to the life insurance premiums prescribed in item (v) of that paragraph, the individual pension insurance premiums prescribed in item (v)-2 of that paragraph, or the non-life insurance premiums prescribed in item (v)-3 of that paragraph that a person liable for the income levy of municipal inhabitant tax paid on or after January 1, 1990. machine translation, not official --- ## Cites - suppl-4021-14/art-5/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-4021-14/art-5/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-4021-14/art-5/par-2: 新法附則第三十三条の二第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - suppl-4021-14/art-5/par-2: 同条第一項から第三項まで → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-4021-14/art-5/par-2: 同条第一項から第三項まで → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-4021-14/art-5/par-2: 同条第一項から第三項まで → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 - suppl-4021-14/art-5/par-2: 同条第三項第二号 → 地方税法 附則第三十三条の二第三項第二号 (Supplementary Provisions, Article 33-2, paragraph (3), item (ii)), suppl-3251-226/art-33-2/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-2 - suppl-4021-14/art-5/par-3: 新法第二百九十二条第一項 → 地方税法 第二百九十二条第一項 (Article 292, paragraph (1)), art-292/par-1 — https://japanlaw.org/en/local-tax-act/art-292/par-1 · https://japanlaw.org/l/325AC0000000226/art-292/par-1 - suppl-4021-14/art-5/par-3: 第三百十四条の二 → 地方税法 第三百十四条の二 (Article 314-2), art-314-2 — https://japanlaw.org/en/local-tax-act/art-314-2 · https://japanlaw.org/l/325AC0000000226/art-314-2 - suppl-4021-14/art-5/par-3: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-4021-14/art-5/par-4: 新法第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 - suppl-4021-14/art-5/par-4: 同項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5 - suppl-4021-14/art-5/par-4: 同項第五号の二 → 地方税法 第三百十四条の二第一項第五号の二 (Article 314-2, paragraph (1), item (v-2)), art-314-2/par-1/item-5-2 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-5-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-2 - suppl-4021-14/art-5/par-4: 同項第五号の三 → 地方税法 第三百十四条の二第一項第五号の三 (Article 314-2, paragraph (1), item (v-3)), art-314-2/par-1/item-5-3 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-1/par-1 - 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-20261027T214204-251, 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