# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（市町村民税に関する経過措置） — address `suppl-4121-4/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6 - 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. --- ### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4121-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6 **第一項** 次項に定めるものを除き、新法の規定中個人の市町村民税に関する部分は、平成十二年度以後の年度分の個人の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市町村民税については、なお従前の例による。 suppl-4121-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-1 Except as provided for in the following paragraph, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1999. machine translation, not official **第二項** 新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の市町村民税について適用し、平成十二年度分までの個人の市町村民税については、なお従前の例による。 suppl-4121-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-2 The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2000. machine translation, not official **第三項** 新法第二百九十四条第七項及び第三百二十一条の八第一項の規定は、施行日以後に終了する事業年度分の法人の市町村民税について適用する。 suppl-4121-4/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-3 The provisions of Article 294, paragraph (7) and Article 321-8, paragraph (1) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4121-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4121-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/par-2 - suppl-4121-4/art-6/par-2: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-4121-4/art-6/par-3: 新法第二百九十四条第七項 → 地方税法 第二百九十四条第七項 (Article 294, paragraph (7)), art-294/par-7 — https://japanlaw.org/en/local-tax-act/art-294/par-7 · https://japanlaw.org/l/325AC0000000226/art-294/par-7 - suppl-4121-4/art-6/par-3: 第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第一項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-6/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-262, 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