# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4131-133. 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: 附　則 (Supplementary Provisions) — address `suppl-4131-133` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4131-133 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-133 - 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. --- ## 附　則 平成一三年一一月三〇日法律第一三三号 suppl-4131-133 · https://japanlaw.org/en/local-tax-act/suppl-4131-133 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-133/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-1 **第一項** この法律は、平成十五年一月一日から施行する。ただし、第二条の規定は、公布の日から施行する。 suppl-4131-133/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-1/par-1 This Act comes into effect on January 1, 2003; provided, however, that the provisions of Article 2 come into effect as from the date of promulgation. machine translation, not official ### 第二条（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-4131-133/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-2 **第一項** 第一条の規定による改正後の地方税法（次項において「新法」という。）附則第三十五条の二の二の規定は、所得割の納税義務者が平成十五年一月一日以後に行う租税特別措置法等の一部を改正する法律（平成十三年法律第百三十四号）第一条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。次項において「改正後の租税特別措置法」という。）第三十七条の十一第一項に規定する上場株式等の譲渡のうち同項各号に掲げる上場株式等の譲渡に係る個人の道府県民税及び市町村民税について適用する。 suppl-4131-133/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-2/par-1 The provisions of Article 35-2-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (referred to as the "New Act" in the following paragraph) apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the listed shares, etc. listed in the items of Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 134 of 2001) (referred to as the "Act on Special Measures Concerning Taxation as Amended" in the following paragraph), among the transfers of listed shares, etc. prescribed in that paragraph, that a person liable for the income levy makes on or after January 1, 2003. machine translation, not official **第二項** 新法附則第三十五条の二の三の規定は、道府県民税及び市町村民税の所得割の納税義務者が平成十五年一月一日以後に行う改正後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のうち同項各号に掲げる上場株式等の譲渡に係る新法附則第三十五条の二の三第二項（同条第七項において準用する場合を含む。）に規定する上場株式等に係る譲渡損失の金額について適用する。 suppl-4131-133/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-2/par-2 The provisions of Article 35-2-3 of the Supplementary Provisions of the New Act apply to the amount of the loss on transfer pertaining to the listed shares, etc. prescribed in Article 35-2-3, paragraph (2) of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), in respect of transfers of the listed shares, etc. listed in the items of Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended, among the transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended, that a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax makes on or after January 1, 2003. machine translation, not official --- ## Cites - suppl-4131-133/art-2/par-1: 次項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4131-133/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-2/par-2 - suppl-4131-133/art-2/par-1: 附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2 - suppl-4131-133/art-2/par-2: 新法附則第三十五条の二の三 → 地方税法 附則第三十五条の二の三 (Supplementary Provisions, Article 35-2-3), suppl-3251-226/art-35-2-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3 - suppl-4131-133/art-2/par-2: 新法附則第三十五条の二の三第二項 → 地方税法 附則第三十五条の二の三第二項 (Supplementary Provisions, Article 35-2-3, paragraph (2)), suppl-3251-226/art-35-2-3/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-2 - suppl-4131-133/art-2/par-2: 同条第七項 → 地方税法 附則第三十五条の二の三第七項 (Supplementary Provisions, Article 35-2-3, paragraph (7)), suppl-3251-226/art-35-2-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-133/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-133/art-2/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-316, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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