# 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-4111-15/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)（道府県民税に関する経過措置） — address `suppl-4111-15/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-4111-15/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-15/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（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4111-15/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成十一年度以後の年度分の個人の道府県民税について適用し、平成十年度分までの個人の道府県民税については、なお従前の例による。 suppl-4111-15/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1999 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1998, the provisions then in force continue to govern. machine translation, not official **第二項** 改正前の地方税法（以下「旧法」という。）附則第四条第二項の規定は、平成十一年一月一日前に行われた租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下「改正前の租税特別措置法」という。）第四十一条の五第三項第一号に規定する譲渡資産の同条第六項に規定する譲渡に係る新法第三十二条第二項の規定の適用については、なおその効力を有する。 suppl-4111-15/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-2 The provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Local Tax Act before the amendment (hereinafter referred to as the "Former Act") remain in force with respect to the application of the provisions of Article 32, paragraph (2) of the New Act to the transfer prescribed in Article 41-5, paragraph (6), of the transferred assets prescribed in paragraph (3), item (i) of that Article, of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that was carried out before January 1, 1999. machine translation, not official **第三項** 新法附則第四条の二の規定は、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については、なお従前の例による。 suppl-4111-15/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-3 The provisions of Article 4-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十四条第一項及び第二項、第三十四条の二、第三十四条の三並びに第四十条第二項及び第三項の規定は、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については、なお従前の例による。 suppl-4111-15/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-4 The provisions of Article 34, paragraphs (1) and (2), Article 34-2, Article 34-3 and Article 40, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern. machine translation, not official **第五項** 所得割の納税義務者が平成十一年四月一日（以下「施行日」という。）前に行った改正前の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡による株式等に係る譲渡所得等（同項に規定する株式等に係る譲渡所得等をいう。次項において同じ。）については、なお従前の例による。 suppl-4111-15/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-5 For the income from transfers of shares, etc. (meaning the income from transfers of shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment; the same applies in the following paragraph) from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy made before April 1, 1999 (hereinafter referred to as "the Effective Date"), the provisions then in force continue to govern. machine translation, not official **第六項** 所得割の納税義務者が施行日から平成十四年十二月三十一日までの間に行う改正前の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡による株式等に係る譲渡所得等については、旧法附則第三十五条の二第一項の規定は、なおその効力を有する。この場合において、同項中「同法」とあるのは、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなお効力を有することとされる同法第一条の規定による改正前の租税特別措置法」とする。 suppl-4111-15/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-6 For the income from transfers of shares, etc. from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 2002, the provisions of Article 35-2, paragraph (1) of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "that Act" in that paragraph is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which is to remain in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official **第七項** 新法附則第八条第一項の規定は、施行日以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4111-15/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-7 The provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 施行日前に旧法附則第八条第一項に規定する基盤技術開発研究用資産を取得し、又は製作し、若しくは建設して、これをその事業の用に供した法人の当該事業の用に供した日を含む事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4111-15/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-8 For corporate prefectural inhabitant tax for the business year that includes the day on which a corporation, having acquired, or manufactured or constructed, before the Effective Date the assets for basic technology research and development prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Former Act and used them for its business, so used them, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4111-15/art-3/par-2: 新法第三十二条第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/local-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-32/par-2 - suppl-4111-15/art-3/par-3: 新法附則第四条の二 → 地方税法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-3251-226/art-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2 - suppl-4111-15/art-3/par-4: 新法附則第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-4111-15/art-3/par-4: 第二項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-3251-226/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-2 - suppl-4111-15/art-3/par-4: 第三十四条の二 → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-4111-15/art-3/par-4: 第三十四条の三 → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-4111-15/art-3/par-5: 次項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4111-15/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-6 - suppl-4111-15/art-3/par-7: 新法附則第八条第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3251-226/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-1/par-1/item-2 - 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-3/par-5 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-15/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-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-311, 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