# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4. 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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-4061-111/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 - 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. --- ### 第四条 suppl-4061-111/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4 **第一項** 新法第七十二条の八十七（新法附則第九条の五後段及び第九条の六第一項後段において読み替えて適用する場合を含む。）の規定は、消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用する。 suppl-4061-111/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4/par-1 The provisions of Article 72-87 of the New Act (including the case where applied with the replacement of terms in the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Act) apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act begins on or after the application date. machine translation, not official --- ## Cites - suppl-4061-111/art-4/par-1: 新法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - suppl-4061-111/art-4/par-1: 新法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5 - suppl-4061-111/art-4/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1 - suppl-4061-111/art-4/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4061-111/art-4/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4061-111/art-4/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4061-111/art-4/par-1: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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-4061-111/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-3 - 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9/par-1 - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-11/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-20261027T214204-256, 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