# 地方税法 / Local Tax Act — 第百四十六条 (Supplementary Provisions, Article 146) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146. 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: 第百四十六条 (Supplementary Provisions, Article 146)（地方税法の一部改正に伴う経過措置） — address `suppl-4101-107/art-146` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146 - 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. --- ### 第百四十六条（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 caption: machine translation, not official suppl-4101-107/art-146 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146 **第一項** 第二十七条の規定による改正後の地方税法（次項、第三項、第六項及び第七項において「新地方税法」という。）第二十三条第一項第十四号ハの規定は、所得税法第二十四条第一項に規定する配当等で施行日以後にその設定に係る受益証券の募集が行われる同号ハに規定する証券投資信託の収益の分配に係るものについて適用し、同項に規定する配当等で施行日前にその設定に係る受益証券の募集が行われた第二十七条の規定による改正前の地方税法（第六項において「旧地方税法」という。）第二十三条第一項第十四号ハに規定する証券投資信託の収益の分配に係るものについては、なお従前の例による。 suppl-4101-107/art-146/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-1 The provisions of Article 23, paragraph (1), item (xiv), (c) of the Local Tax Act as amended by the provisions of Article 27 (referred to as the "New Local Tax Act" in the following paragraph and paragraphs (3), (6) and (7)) apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act that relate to distributions of proceeds of a securities investment trust prescribed in item (xiv), (c) of that paragraph of the New Local Tax Act for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act that relate to distributions of proceeds of a securities investment trust prescribed in Article 23, paragraph (1), item (xiv), (c) of the Local Tax Act prior to amendment by the provisions of Article 27 (referred to as the "Former Local Tax Act" in paragraph (6)) for which the solicitation of beneficiary certificates concerning its establishment was made before the Effective Date. machine translation, not official **第二項** 新地方税法第二十三条第一項第十四号ニの規定は、施行日以後にその設定に係る受益証券の募集が行われる新租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する国外証券投資信託の配当等については、なお従前の例による。 suppl-4101-107/art-146/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-2 The provisions of Article 23, paragraph (1), item (xiv), (d) of the New Local Tax Act apply to dividends, etc. of a publicly offered foreign securities investment trust prescribed in Article 8-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that relate to a securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date, and the provisions then in force continue to govern dividends, etc. of a foreign securities investment trust prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that relate to a securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment was made before the Effective Date. machine translation, not official **第三項** 平成十一年度分の個人の道府県民税及び市町村民税に限り、新地方税法附則第四条第一項の規定の適用については、同項中「第八条の五」とあるのは、「第八条の五及び金融システム改革のための関係法律の整備等に関する法律（平成十年法律第百七号）第二十六条の規定による改正前の租税特別措置法第八条の四」とする。 suppl-4101-107/art-146/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-3 For individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1999 only, with regard to the application of the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the New Local Tax Act, "Article 8-5" in that paragraph is deemed to be replaced with "Article 8-5 and Article 8-4 of the Act on Special Measures Concerning Taxation as it stood prior to amendment by the provisions of Article 26 of the Act for Aligning Acts Related to Financial System Reforms (Act No. 107 of 1998)". machine translation, not official **第四項** 第二十七条の規定（地方税法附則第五条第一項及び第二項の改正規定（「第九条第三項に規定する特定目的会社」を「第九条第四項各号に掲げる法人」に改める部分に限る。）に限る。）による改正後の地方税法附則第五条第一項及び第二項の規定は、平成十一年度以後の年度分の個人の道府県民税及び市町村民税について適用する。 suppl-4101-107/art-146/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-4 The provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 27 (limited to the provisions amending Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "special purpose company prescribed in Article 9, paragraph (3)" with "juridical person set forth in the items of Article 9, paragraph (4)")) apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1999 and thereafter. machine translation, not official **第五項** 第二十七条の規定（地方税法附則第五条第一項及び第二項の改正規定（「第九条第三項に規定する特定目的会社」を「第九条第四項各号に掲げる法人」に改める部分を除く。）に限る。）による改正後の地方税法附則第五条第一項及び第二項の規定は、平成十二年度以後の年度分の個人の道府県民税及び市町村民税について適用し、平成十一年度分までの個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4101-107/art-146/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-5 The provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 27 (limited to the provisions amending Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "special purpose company prescribed in Article 9, paragraph (3)" with "juridical person set forth in the items of Article 9, paragraph (4)")) apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1999. machine translation, not official **第六項** 新地方税法附則第五条第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する配当所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧地方税法附則第五条第三項に規定する証券投資信託に係る同項に規定する配当所得については、なお従前の例による。 suppl-4101-107/art-146/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-6 The provisions of Article 5, paragraph (3) of the Supplementary Provisions of the New Local Tax Act apply to dividend income prescribed in that paragraph that relates to a securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date, and the provisions then in force continue to govern dividend income prescribed in that paragraph that relates to a securities investment trust prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the solicitation of beneficiary certificates concerning its establishment was made before the Effective Date. machine translation, not official **第七項** 新地方税法附則第三十五条の二第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる新租税特別措置法第三十七条の十第五項に規定する私募証券投資信託に係る同項に規定する支払われる金額について適用する。 suppl-4101-107/art-146/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-7 The provisions of Article 35-2, paragraph (3) of the Supplementary Provisions of the New Local Tax Act apply to the amount to be paid prescribed in Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation that relates to a privately placed securities investment trust prescribed in that paragraph for which the solicitation of beneficiary certificates concerning its establishment is made on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4101-107/art-146/par-1: 次項 → 地方税法 附則第百四十六条第二項 (Supplementary Provisions, Article 146, paragraph (2)), suppl-4101-107/art-146/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-2 - suppl-4101-107/art-146/par-1: 第三項 → 地方税法 附則第百四十六条第三項 (Supplementary Provisions, Article 146, paragraph (3)), suppl-4101-107/art-146/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-3 - suppl-4101-107/art-146/par-1: 第六項 → 地方税法 附則第百四十六条第六項 (Supplementary Provisions, Article 146, paragraph (6)), suppl-4101-107/art-146/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-6 - suppl-4101-107/art-146/par-1: 第七項 → 地方税法 附則第百四十六条第七項 (Supplementary Provisions, Article 146, paragraph (7)), suppl-4101-107/art-146/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-7 - suppl-4101-107/art-146/par-1: 第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14 - suppl-4101-107/art-146/par-1: 所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - suppl-4101-107/art-146/par-2: 新地方税法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14 - suppl-4101-107/art-146/par-3: 新地方税法附則第四条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3251-226/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-1 - suppl-4101-107/art-146/par-3: 第八条の五 → 地方税法 第八条の五 (Article 8-5), art-8-5 — https://japanlaw.org/en/local-tax-act/art-8-5 · https://japanlaw.org/l/325AC0000000226/art-8-5 - suppl-4101-107/art-146/par-4: 地方税法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1 - suppl-4101-107/art-146/par-4: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3251-226/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2 - suppl-4101-107/art-146/par-5: 地方税法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1 - suppl-4101-107/art-146/par-5: 第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3251-226/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-2 - suppl-4101-107/art-146/par-6: 新地方税法附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3251-226/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-3 - suppl-4101-107/art-146/par-7: 新地方税法附則第三十五条の二第三項 → 地方税法 附則第三十五条の二第三項 (Supplementary Provisions, Article 35-2, paragraph (3)), suppl-3251-226/art-35-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-2 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-1/par-1/item-5 - 地方税法 附則第百四十六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-146/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-146/par-1 - 地方税法 附則第百九十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-107/art-190/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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