# 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-4061-111/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) — address `suppl-4061-111/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-4061-111/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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 suppl-4061-111/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 **第一項** 新法第七十二条の八十七の事業者は、消費税法第四十三条第一項の規定が適用される場合に限り、同項第四号に掲げる金額の計算の基礎となる金額に経過措置対象課税資産の譲渡等又は経過措置対象課税仕入れ等に係る消費税額が含まれているときは、新法第七十二条の八十七の規定による申告書に係る同項に規定する中間申告対象期間を一の課税期間とみなして次条第一項の規定を適用して算出した金額を当該中間申告対象期間に係る新法第七十二条の八十七各項の規定に規定する消費税法第四十三条第一項第四号に掲げる金額として、当該申告書を提出することができる。 suppl-4061-111/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 A business operator under Article 72-87 of the New Act may, only where Article 43, paragraph (1) of the Consumption Tax Act applies, if the amount that is the basis for calculating the amount set forth in item (iv) of that paragraph includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures or taxable purchases, etc. subject to transitional measures, file the return by treating the interim return period prescribed in Article 43, paragraph (1) of the Consumption Tax Act relating to the return under Article 72-87 of the New Act as one taxable period, and treating the amount calculated by applying paragraph (1) of the following Article as the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act prescribed in the provisions of each paragraph of Article 72-87 of the New Act relating to that interim return period. machine translation, not official **第二項** 前項の経過措置対象課税資産の譲渡等とは、所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下この条及び次条において「所得税法等改正法」という。）附則第七条、第十条から第十四条まで、第二十二条又は第二十四条の規定により、所得税法等改正法第三条の規定による改正前の消費税法（次条において「旧消費税法」という。）第二十九条に規定する税率が適用される課税資産の譲渡等をいう。 suppl-4061-111/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 The taxable transfers, etc. of assets subject to transitional measures under the preceding paragraph means taxable transfers, etc. of assets to which, pursuant to the provisions of Article 7, Articles 10 through 14, Article 22 or Article 24 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Income Tax Act Amendment Act" in this Article and the following Article), the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (referred to as the "Former Consumption Tax Act" in the following Article) applies. machine translation, not official **第三項** 第一項の経過措置対象課税仕入れ等とは、次に掲げるものをいう。 suppl-4061-111/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 The taxable purchases, etc. subject to transitional measures under paragraph (1) means the following: machine translation, not official **一** 適用日前に事業者が行った課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この項及び次条第一項第二号において同じ。） suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 a taxable purchase made by a business operator before the application date (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this paragraph and in paragraph (1), item (ii) of the following Article); machine translation, not official **二** 適用日前に事業者が保税地域から引き取った課税貨物 suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-2 taxable goods taken out of a bonded area by a business operator before the application date; machine translation, not official **三** 所得税法等改正法附則第十条第七項（所得税法等改正法附則第十三条第三項において準用する場合を含む。）の規定の適用を受ける課税仕入れ suppl-4061-111/art-5/par-3/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-3 a taxable purchase to which Article 10, paragraph (7) of the Supplementary Provisions of the Income Tax Act Amendment Act (including the case where applied mutatis mutandis pursuant to Article 13, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act) applies; machine translation, not official **四** 所得税法等改正法附則第十八条又は第十九条の規定の適用を受ける課税資産の譲渡等 suppl-4061-111/art-5/par-3/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-4 a taxable transfer, etc. of assets to which Article 18 or Article 19 of the Supplementary Provisions of the Income Tax Act Amendment Act applies; machine translation, not official **五** 前各号に掲げるもののほか、所得税法等改正法附則の規定の適用を受ける課税仕入れ等で政令で定めるもの suppl-4061-111/art-5/par-3/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-5 in addition to those set forth in the preceding items, taxable purchases, etc. to which the Supplementary Provisions of the Income Tax Act Amendment Act apply that are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4061-111/art-5/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-5/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-4061-111/art-5/par-1: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4 - suppl-4061-111/art-5/par-1: 次条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4061-111/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 - suppl-4061-111/art-5/par-2: 前項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4061-111/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 - suppl-4061-111/art-5/par-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-5/par-2: 次条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-5/par-3: 第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4061-111/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1 - suppl-4061-111/art-5/par-3/item-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - suppl-4061-111/art-5/par-3/item-1: この項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4061-111/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - suppl-4061-111/art-5/par-3/item-1: 次条第一項第二号 → 地方税法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4061-111/art-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第一号 (Supplementary Provisions, Article 5, paragraph (3), item (i)), suppl-4061-111/art-5/par-3/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第二号 (Supplementary Provisions, Article 5, paragraph (3), item (ii)), suppl-4061-111/art-5/par-3/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-2 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第三号 (Supplementary Provisions, Article 5, paragraph (3), item (iii)), suppl-4061-111/art-5/par-3/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-3 - suppl-4061-111/art-5/par-3/item-5: 前各号 → 地方税法 附則第五条第三項第四号 (Supplementary Provisions, Article 5, paragraph (3), item (iv)), suppl-4061-111/art-5/par-3/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-4 ## Cited by 15 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 附則第三条第一項（地方消費税に関する経過措置等） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-2 - 地方税法 附則第五条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3 - 地方税法 附則第五条第三項第一号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-1 - 地方税法 附則第五条第三項第五号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-3/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-3/item-5 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 - 地方税法 附則第六条第一項第一号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-1 - 地方税法 附則第六条第一項第二号 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1/item-2 - 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-2 - 地方税法 附則第六条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-3 - 地方税法 附則第六条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-4 - 地方税法 附則第六条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-5 - 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