# 地方税法 / Local Tax Act — 第三十八条 (Supplementary Provisions, Article 38)

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- 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: 第三十八条 (Supplementary Provisions, Article 38)（地方税法の一部改正に伴う経過措置） — address `suppl-4041-87/art-38`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4041-87/art-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-87/art-38
- 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.

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### 第三十八条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4041-87/art-38 · https://japanlaw.org/en/local-tax-act/suppl-4041-87/art-38 · https://japanlaw.org/l/325AC0000000226/suppl-4041-87/art-38</sup>

**第一項**  前条の規定による改正後の地方税法第七十二条の四十八第三項の規定は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。
<sup>suppl-4041-87/art-38/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4041-87/art-38/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-87/art-38/par-1</sup>
The provisions of Article 72-48, paragraph (3) of the Local Tax Act as amended by the provisions of the preceding Article apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4041-87/art-38/par-1: 地方税法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/en/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3

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## 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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, 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