# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（事業税に関する経過措置） — address `suppl-4081-12/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3 - 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. --- ### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4081-12/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3 **第一項** 第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第六十三条の二第五項の規定に関する部分に限る。）の規定は、法人の平成八年一月一日前に行った租税特別措置法の一部を改正する法律（平成八年法律第十七号）による改正前の租税特別措置法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等については、なおその効力を有する。 suppl-4081-12/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (limited to the part concerning the provisions of Article 63-2, paragraph (5) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) remain in force with respect to transfers, etc. of land pertaining to ultra-short-term ownership prescribed in Article 63-2, paragraph (1) 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. 17 of 1996) that a corporation carried out before January 1, 1996. machine translation, not official **第二項** 新法第七十二条の十七第三項第一号の規定は、平成八年度以後の年度分の個人の事業税について適用し、平成七年度分までの個人の事業税については、なお従前の例による。 suppl-4081-12/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-3/par-2 The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1996 and thereafter, and for individual enterprise tax up to fiscal year 1995, the provisions then in force continue to govern. machine translation, not official --- ## 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 - 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