# 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-4101-27/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-4101-27/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-4101-27/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-27/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-4101-27/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3 **第一項** 新法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）第五十五条に関する部分に限る。）の規定は、法人の平成十年四月一日（以下「施行日」という。）以後に取得する租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正後の租税特別措置法第五十五条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。 suppl-4101-27/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that a corporation acquires on or after April 1, 1998 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that a corporation acquired before the Effective Date. machine translation, not official **第二項** 新法第七十二条の十七第一項の規定は、平成十年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定について適用し、平成九年以前の年の年中における事業の所得に対して課する個人の事業税の課税標準である所得の算定については、なお従前の例による。 suppl-4101-27/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-2 The provisions of Article 72-17, paragraph (1) of the New Act apply to the calculation of income that is the tax base of individual enterprise tax to be imposed on income from business during a year from 1998 onward, and the provisions then in force continue to govern the calculation of income that is the tax base of individual enterprise tax imposed on income from business during a year up to 1997. machine translation, not official **第三項** 新法第七十二条の二十二第一項第二号、第二項及び第三項並びに第七十二条の四十八第一項並びに新法附則第九条の二第二項の規定は、施行日以後に開始する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-4101-27/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-3 The provisions of Article 72-22, paragraph (1), item (ii), paragraphs (2) and (3), Article 72-48, paragraph (1) and Article 9-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date (including corporate enterprise tax for the business year in liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger before the Effective Date. machine translation, not official --- ## Cites - suppl-4101-27/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-4101-27/art-3/par-2: 新法第七十二条の十七第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-1 - suppl-4101-27/art-3/par-3: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-1 - suppl-4101-27/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4101-27/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-3/par-3 --- ## 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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, 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