# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（事業税に関する経過措置） — address `suppl-4131-8/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4 - 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. --- ### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4131-8/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に合併又は分割が行われる場合における各事業年度に係る法人の事業税及び各計算期間に係る法人の事業税並びに施行日以後に解散が行われる場合の解散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、施行日前に合併が行われた場合における各事業年度に係る法人の事業税並びに施行日前に解散が行われた場合における解散による清算所得に対する法人の事業税及び施行日前に合併が行われた場合における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-4131-8/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act concerning corporate enterprise tax apply to corporate enterprise tax for each business year, and corporate enterprise tax for each calculation period, where a merger or division takes place on or after the Effective Date, and to corporate enterprise tax on liquidation income arising from dissolution where a dissolution takes place 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 each business year where a merger took place before the Effective Date, corporate enterprise tax on liquidation income arising from dissolution where a dissolution took place before the Effective Date, and corporate enterprise tax on liquidation income arising from merger where a merger took place before the Effective Date. machine translation, not official **第二項** 新法第七十二条の四十三第四項の規定は、施行日以後に行われる同項に規定する合併等に係る同項に規定する移転法人（以下この項において「移転法人」という。）、同条第四項に規定する取得法人（以下この項において「取得法人」という。）及び移転法人又は取得法人の同条第四項に規定する株主等である法人が平成十三年三月三十一日以後に行う行為又は計算について適用する。 suppl-4131-8/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2 The provisions of Article 72-43, paragraph (4) of the New Act apply to acts or calculations performed on or after March 31, 2001 by the transferring corporation prescribed in that paragraph relating to a merger, etc. prescribed in that paragraph made on or after the Effective Date (hereinafter in this paragraph referred to as the "transferring corporation"), the receiving corporation prescribed in Article 72-43, paragraph (4) of the New Act (hereinafter in this paragraph referred to as the "receiving corporation"), and a corporation that is a shareholder, etc. prescribed in Article 72-43, paragraph (4) of the New Act of the transferring corporation or the receiving corporation. machine translation, not official **第三項** 施行日前に合併が行われた場合における第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第一項に規定する被合併法人の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。この場合において、同項中「昭和五十三年法律第十一号附則第十八条第七項」とあるのは、「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第三条の規定による改正後の昭和五十三年法律第十一号附則第十八条第七項」とする。 suppl-4131-8/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-3 The provisions then in force continue to govern corporate enterprise tax on the liquidation income of a merged corporation prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") where a merger took place before the Effective Date. In this case, "Article 18, paragraph (7) of the Supplementary Provisions of Act No. 11 of 1978" in that paragraph is deemed to be replaced with "Article 18, paragraph (7) of the Supplementary Provisions of Act No. 11 of 1978 as amended by Article 3 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)". machine translation, not official --- ## Cites - suppl-4131-8/art-4/par-1: この項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4131-8/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1 - suppl-4131-8/art-4/par-2: 新法第七十二条の四十三第四項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/en/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4 - suppl-4131-8/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4131-8/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-1 - 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6 - 地方税法 附則第四条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1 - 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-17/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-20261027T214204-264, 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