# 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-4031-7/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-4031-7/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-4031-7/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-7/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-4031-7/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、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-4031-7/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1991 and thereafter, and for individual municipal inhabitant tax up to fiscal year 1990, the provisions then in force continue to govern. machine translation, not official **第二項** 新法の規定中分離課税に係る所得割（新法第三百二十八条の規定によって課する所得割をいう。以下この項から第四項までにおいて同じ。）に関する部分は、平成三年一月一日以後に支払うべき退職手当等（同条に規定する退職手当等をいう。以下この項から第五項までにおいて同じ。）に係る分離課税に係る所得割について適用し、同日前に支払うべき退職手当等に係る分離課税に係る所得割については、なお従前の例による。 suppl-4031-7/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2 The provisions of the New Act concerning the separately taxed income levy (meaning the income levy imposed under the provisions of Article 328 of the New Act; the same applies hereinafter in this paragraph through paragraph (4)) apply to the separately taxed income levy pertaining to severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in that Article; the same applies hereinafter in this paragraph through paragraph (5)) due to be paid on or after January 1, 1991, and for the separately taxed income levy pertaining to severance pay or other such compensation due to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法の規定中分離課税に係る所得割に関する部分（新法第三百二十八条の五第二項の規定による特別徴収に係る部分に限る。）は、平成三年中に支払うべき退職手当等で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で施行日前に支払われたものについては、なお従前の例による。 suppl-4031-7/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-3 Notwithstanding the provisions of the preceding paragraph, the provisions of the New Act concerning the separately taxed income levy (limited to the part pertaining to special collection under the provisions of Article 328-5, paragraph (2) of the New Act) apply to severance pay or other such compensation due to be paid during 1991 that is paid on or after the Effective Date, and for severance pay or other such compensation due to be paid during that year that was paid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 平成三年中に支払うべき退職手当等で施行日前に支払われたものにつき徴収された分離課税に係る所得割の額が、当該退職手当等の金額について新法の規定中分離課税に係る所得割に関する部分を適用した場合における分離課税に係る所得割の額（以下この項において「改正後の市町村民税の退職所得割額」という。）を超える場合には、旧法第三百二十八条の五第二項の規定による納入申告書に、改正後の市町村民税の退職所得割額が記載されたものとみなす。この場合において、新法第十七条の規定による当該過納に係る税額の還付は、当該退職手当等の支払を受けた者に対して行うものとする。 suppl-4031-7/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4 If the amount of the separately taxed income levy collected on severance pay or other such compensation due to be paid during 1991 that was paid before the Effective Date exceeds the amount of the separately taxed income levy that results where the provisions of the New Act concerning the separately taxed income levy are applied to the amount of that severance pay or other such compensation (hereinafter in this paragraph referred to as the "post-amendment municipal retirement income levy amount"), the post-amendment municipal retirement income levy amount is deemed to be stated in the remittance return under the provisions of Article 328-5, paragraph (2) of the Former Act. In this case, the refund of the tax amount pertaining to that overpayment under the provisions of Article 17 of the New Act is to be made to the person who received payment of that severance pay or other such compensation. machine translation, not official **第五項** 前項前段に規定する場合には、平成三年中に支払うべき退職手当等で施行日以後に支払われるものに係る新法第三百二十八条の六第一項第二号の規定又は同年中に支払うべき退職手当等に係る新法第三百二十八条の十三第一項の規定の適用については、これらの規定中「徴収された又は徴収されるべき分離課税に係る所得割の額」とあるのは、「徴収された又は徴収されるべき分離課税に係る所得割の額（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）の施行の日前に支払われた退職手当等にあつては、同法附則第七条第四項に規定する改正後の市町村民税の退職所得割額）」とする。 suppl-4031-7/art-7/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5 In the cases prescribed in the first sentence of the preceding paragraph, with regard to the application of the provisions of Article 328-6, paragraph (1), item (ii) of the New Act to severance pay or other such compensation due to be paid during 1991 that is paid on or after the Effective Date, or of the provisions of Article 328-13, paragraph (1) of the New Act to severance pay or other such compensation due to be paid during that year, the phrase "the amount of the separately taxed income levy collected or to be collected" in those provisions is deemed to be replaced with "the amount of the separately taxed income levy collected or to be collected (for severance pay or other such compensation paid before the date of enforcement 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. 7 of 1991), the post-amendment municipal retirement income levy amount prescribed in Article 7, paragraph (4) of the Supplementary Provisions of that Act)". machine translation, not official **第六項** 新法第三百十四条の二第一項第五号の四の規定（日本赤十字社に関する部分に限る。）は、市町村民税の所得割の納税義務者が施行日以後に日本赤十字社に対して支出する寄附金について適用する。 suppl-4031-7/art-7/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-6 The provisions of Article 314-2, paragraph (1), item (v)-4 of the New Act (limited to the part concerning the Japanese Red Cross Society) apply to donations made to the Japanese Red Cross Society on or after the Effective Date by a person liable for the income levy of municipal inhabitant tax. machine translation, not official **第七項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、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-4031-7/art-7/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-7 Except as otherwise specially provided, the provisions of the New Act concerning corporate municipal inhabitant tax 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 **第八項** 新法第三百二十一条の八第三項（租税特別措置法第六十二条の三第一項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。 suppl-4031-7/art-7/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-8 The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part concerning the provisions of Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation) apply to transfers, etc. of land prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992. machine translation, not official --- ## Cites - suppl-4031-7/art-7/par-2: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-4031-7/art-7/par-2: この項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4031-7/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2 - suppl-4031-7/art-7/par-2: 第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4031-7/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4 - suppl-4031-7/art-7/par-2: 第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4031-7/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5 - suppl-4031-7/art-7/par-3: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4031-7/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2 - suppl-4031-7/art-7/par-3: 新法第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/en/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2 - suppl-4031-7/art-7/par-4: この項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4031-7/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4 - suppl-4031-7/art-7/par-4: 新法第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-4031-7/art-7/par-5: 前項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4031-7/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4 - suppl-4031-7/art-7/par-5: 新法第三百二十八条の六第一項第二号 → 地方税法 第三百二十八条の六第一項第二号 (Article 328-6, paragraph (1), item (ii)), art-328-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2 - suppl-4031-7/art-7/par-5: 新法第三百二十八条の十三第一項 → 地方税法 第三百二十八条の十三第一項 (Article 328-13, paragraph (1)), art-328-13/par-1 — https://japanlaw.org/en/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1 - suppl-4031-7/art-7/par-8: 新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/en/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-1/par-1/item-3 - 地方税法 附則第七条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-2 - 地方税法 附則第七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-3 - 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-4031-7/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-4 - 地方税法 附則第七条第五項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-7/par-5 - 地方税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4031-7/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-24/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-20261027T202151-301, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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