# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — address `suppl-4071-40/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 - 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. --- ### 第十四条（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Short-Term Capital Gains caption: machine translation, not official suppl-4071-40/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 **第一項** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる改正前の租税特別措置法第三十八条第一項に規定する資産の譲渡がある場合における新法附則第三十五条第一項の規定の適用については、同項第一号中「又は第三十六条第一項」とあるのは「若しくは第三十六条第一項又は租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第三十八条第一項若しくは第二項」と、「同法」とあるのは「租税特別措置法」とする。 suppl-4071-40/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14/par-1 With regard to the application of the provisions of Article 35, paragraph (1) of the Supplementary Provisions of the New Act where there is a transfer of assets prescribed in Article 38, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment, which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the phrase "or Article 36, paragraph (1)" in item (i) of Article 35, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "or Article 36, paragraph (1), or Article 38, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which is to remain in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Act on Special Measures Concerning Taxation". machine translation, not official --- ## Cites - suppl-4071-40/art-14/par-1: 新法附則第三十五条第一項 → 地方税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-3251-226/art-35/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-1 ## 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一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-1 - 地方税法 附則第十三条第一項（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/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-20261027T202151-306, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27