# 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-4141-80. 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-4141-80` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4141-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-80 - 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 平成一四年七月三日法律第八〇号 suppl-4141-80 · https://japanlaw.org/en/local-tax-act/suppl-4141-80 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-80/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-1 **第一項** この法律は、平成十四年八月一日から施行する。 suppl-4141-80/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-1/par-1 This Act comes into effect on August 1, 2002. machine translation, not official ### 第二条（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-4141-80/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2 **第一項** 別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中法人の道府県民税に関する部分は、平成十五年三月三十一日以後に終了する事業年度分の法人の道府県民税、同日以後に終了する連結事業年度分の法人の道府県民税及び同日以後に終了する計算期間分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前に終了した計算期間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-4141-80/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2/par-1 Except as otherwise provided, the portion of the provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax applies to corporate prefectural inhabitant tax for business years ending on or after March 31, 2003, corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and corporate prefectural inhabitant tax for calculation periods ending on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date and corporate prefectural inhabitant tax for calculation periods ending before that date. machine translation, not official **第二項** 新法第五十三条第二項の規定は、法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下「法人税法等改正法」という。）附則第二十一条第二項に規定する場合については、同項に規定する内国法人又は同項に規定する他の内国法人の六月経過日（同項に規定する六月経過日をいう。）の属する事業年度後の各連結事業年度について適用する。 suppl-4141-80/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2/par-2 The provisions of Article 53, paragraph (2) of the New Act apply, in the case prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "Corporation Tax Act, etc. Amendment Act"), to each consolidated business year after the business year that includes the day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in that paragraph) of the domestic corporation prescribed in that paragraph or of the other domestic corporation prescribed in that paragraph. machine translation, not official **第三項** 新法第五十三条第三十項の法人が平成十四年八月一日（以下「施行日」という。）前に行われた合併により消滅した場合には、当該法人が同項に規定する適格合併により解散をしたものとみなして、同項の規定を適用する。 suppl-4141-80/art-2/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2/par-3 If the corporation referred to in Article 53, paragraph (30) of the New Act ceased to exist through a merger carried out before August 1, 2002 (hereinafter referred to as the "Effective Date"), the provisions of that paragraph apply on the basis that the corporation was dissolved through a qualified merger prescribed in that paragraph. machine translation, not official **第四項** 新法第五十三条第三十六項の法人が施行日前に行われた合併により解散をした場合には、当該法人が同項に規定する適格合併により解散をしたものとみなして、同項の規定を適用する。 suppl-4141-80/art-2/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2/par-4 If the corporation referred to in Article 53, paragraph (36) of the New Act was dissolved through a merger carried out before the Effective Date, the provisions of that paragraph apply on the basis that the corporation was dissolved through a qualified merger prescribed in that paragraph. machine translation, not official **第五項** 新法第五十三条第三十六項の法人が施行日前に行われた合併により解散をした後において同条第三十九項に規定する更正が行われた場合には、同項に規定する適格合併により解散をした後に当該更正が行われたものとみなして、同項の規定を適用する。 suppl-4141-80/art-2/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2/par-5 If a reassessment prescribed in Article 53, paragraph (39) of the New Act is made after the corporation referred to in paragraph (36) of that Article was dissolved through a merger carried out before the Effective Date, the provisions of paragraph (39) of that Article apply on the basis that the reassessment was made after the dissolution through a qualified merger prescribed in that paragraph. machine translation, not official ### 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-4141-80/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3 **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、平成十五年三月三十一日以後に終了する事業年度分の法人の事業税及び同日以後の解散（合併による解散を除く。以下この項において同じ。）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、同日前に終了した事業年度分の法人の事業税及び同日前の解散による清算所得に対する事業税については、なお従前の例による。 suppl-4141-80/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-1 Except as otherwise provided, the portion of the provisions of the New Act concerning corporate enterprise tax applies to corporate enterprise tax for business years ending on or after March 31, 2003 and corporate enterprise tax on liquidation income arising from a dissolution on or after that date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable on 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 ending before that date and enterprise tax on liquidation income arising from a dissolution before that date. machine translation, not official **第二項** 次項から第五項までに規定する場合を除き、新法第七十二条の十三の規定は、施行日以後に同条第五項から第二十四項までに規定する事実が生ずる場合について適用し、施行日前に改正前の地方税法（以下「旧法」という。）第七十二条の十三第五項から第十項までに規定する事実が生じた場合については、なお従前の例による。 suppl-4141-80/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-2 Except in the cases prescribed in paragraphs (3) through (5), the provisions of Article 72-13 of the New Act apply where the facts prescribed in paragraphs (5) through (24) of that Article arise on or after the Effective Date, and the provisions then in force continue to govern where the facts prescribed in Article 72-13, paragraphs (5) through (10) of the Local Tax Act before amendment (hereinafter referred to as the "Former Act") arise before the Effective Date. machine translation, not official **第三項** 法人税法等改正法附則第三条第一項の規定の適用を受けて法人税法等改正法第一条の規定による改正後の法人税法（昭和四十年法律第三十四号。以下この項において「新法人税法」という。）第四条の二の承認を受ける法人税法等改正法附則第三条第一項に規定する内国法人、経過措置適用子法人（同項の規定の適用を受けて新法人税法第四条の二の承認を受ける法人税法等改正法附則第三条第三項に規定する他の内国法人をいう。以下この条において同じ。）及び経過措置期間加入法人（当該内国法人の各連結事業年度（新法人税法第十五条の二に規定する連結事業年度をいう。以下この条において同じ。）の連結所得（新法人税法第二条第十八号の四に規定する連結所得をいう。）に対する法人税を課される最初の連結事業年度において当該内国法人との間に当該内国法人による新法人税法第四条の二に規定する完全支配関係を有することとなった同条に規定する他の内国法人をいう。以下この条において同じ。）については、新法第七十二条の十三（当該内国法人にあっては、同条第十八項を除く。）の規定は、当該内国法人の当該連結事業年度終了の日の翌日以後に同条第五項から第二十四項までに規定する事実が生ずる場合について適用する。 suppl-4141-80/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-3 With regard to the domestic corporation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the Corporation Tax Act (Act No. 34 of 1965; hereinafter in this paragraph referred to as the "New Corporation Tax Act") as amended by the provisions of Article 1 of the Corporation Tax Act, etc. Amendment Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, the subsidiary corporation under the transitional measures (meaning the other domestic corporation prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act that receives approval under Article 4-2 of the New Corporation Tax Act upon application of the provisions of paragraph (1) of that Article; the same applies hereinafter in this Article) and the corporation joining during the transitional period (meaning the other domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act that has come to have, with that domestic corporation, a full controlling interest held by that domestic corporation as prescribed in that Article, in the first consolidated business year in which corporation tax is imposed on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the New Corporation Tax Act) of each consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the New Corporation Tax Act; the same applies hereinafter in this Article) of that domestic corporation; the same applies hereinafter in this Article), the provisions of Article 72-13 of the New Act (excluding paragraph (18) of that Article in the case of that domestic corporation) apply where the facts prescribed in paragraphs (5) through (24) of that Article arise on or after the day following the last day of that consolidated business year of that domestic corporation. machine translation, not official **第四項** 前項に規定する内国法人、経過措置適用子法人及び経過措置期間加入法人について、当該内国法人の同項に規定する最初の連結事業年度終了の日までに旧法第七十二条の十三第五項から第十項までに規定する事実が生ずる場合には、同条の規定は、なおその効力を有する。 suppl-4141-80/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-4 With regard to the domestic corporation, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period prescribed in the preceding paragraph, if the facts prescribed in Article 72-13, paragraphs (5) through (10) of the Former Act arise on or before the last day of the first consolidated business year of that domestic corporation prescribed in the preceding paragraph, the provisions of that Article remain in force. machine translation, not official **第五項** 経過措置適用子法人又は経過措置期間加入法人に、第三項に規定する内国法人の同項に規定する最初の連結事業年度終了の日前に開始し、かつ、同日後に終了する事業年度があるときは、その事業年度開始の日から当該終了の日までの期間及び当該終了の日の翌日からその事業年度終了の日までの期間をそれぞれ当該経過措置適用子法人又は経過措置期間加入法人の一事業年度とみなす。 suppl-4141-80/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-5 If the subsidiary corporation under the transitional measures or the corporation joining during the transitional period has a business year that begins before the last day of the first consolidated business year of the domestic corporation prescribed in paragraph (3) and ends after that day, the period from the first day of that business year to that last day and the period from the day following that last day to the last day of that business year are each deemed to be one business year of that subsidiary corporation under the transitional measures or corporation joining during the transitional period. machine translation, not official **第六項** 新法第七十二条の二十三の三第一項の規定は、施行日以後に同項の事業を行う法人が適格合併（同項に規定する適格合併をいう。以下この条において同じ。）により解散をする場合の当該適格合併に係る合併法人（同項に規定する合併法人をいう。以下この条において同じ。）の当該適格合併の日以後に終了する各事業年度について適用し、施行日前に当該法人が合併により解散をした場合の当該合併に係る合併法人の当該合併の日以後に終了する各事業年度については、なお従前の例による。 suppl-4141-80/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-6 The provisions of Article 72-23-3, paragraph (1) of the New Act apply to each business year ending on or after the date of a qualified merger (meaning a qualified merger prescribed in that paragraph; the same applies hereinafter in this Article) of the merging corporation (meaning a merging corporation prescribed in that paragraph; the same applies hereinafter in this Article) relating to that qualified merger, where a corporation conducting the business referred to in that paragraph is dissolved through the qualified merger on or after the Effective Date, and the provisions then in force continue to govern each business year ending on or after the date of a merger of the merging corporation relating to that merger, where that corporation was dissolved through a merger before the Effective Date. machine translation, not official **第七項** 新法第七十二条の二十三の三第三項の規定は、同条第一項の事業を行う法人が施行日以後に行う適格合併により解散をした後において同項又は同条第二項に規定する更正が行われる場合の当該適格合併に係る合併法人について適用し、当該法人が施行日前に行った合併により解散をした後において旧法第七十二条の二十三の三第一項又は第二項に規定する更正が行われる場合の当該合併に係る合併法人については、なお従前の例による。 suppl-4141-80/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-7 The provisions of Article 72-23-3, paragraph (3) of the New Act apply to the merging corporation relating to a qualified merger, where a reassessment prescribed in paragraph (1) or (2) of that Article is made after a corporation conducting the business referred to in paragraph (1) of that Article is dissolved through a qualified merger carried out on or after the Effective Date, and the provisions then in force continue to govern the merging corporation relating to a merger, where a reassessment prescribed in Article 72-23-3, paragraph (1) or (2) of the Former Act is made after that corporation was dissolved through a merger carried out before the Effective Date. machine translation, not official **第八項** 新法第七十二条の二十三の四第一項の規定は、施行日以後に同項の事業を行う法人が適格合併により解散をする場合の当該適格合併に係る合併法人の当該適格合併の日以後に終了する各事業年度について適用し、施行日前に当該法人が合併により消滅した場合の当該合併に係る合併法人の当該合併の日以後に終了する各事業年度については、なお従前の例による。 suppl-4141-80/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-8 The provisions of Article 72-23-4, paragraph (1) of the New Act apply to each business year ending on or after the date of a qualified merger of the merging corporation relating to that qualified merger, where a corporation conducting the business referred to in that paragraph is dissolved through the qualified merger on or after the Effective Date, and the provisions then in force continue to govern each business year ending on or after the date of a merger of the merging corporation relating to that merger, where that corporation ceased to exist through a merger before the Effective Date. machine translation, not official **第九項** 新法第七十二条の二十三の四第三項の規定は、同条第一項の事業を行う法人が施行日以後に行う適格合併により解散をした後において同項又は同条第二項に規定する更正が行われる場合の当該適格合併に係る合併法人について適用し、当該法人が施行日前に行った合併により消滅した後において旧法第七十二条の二十三の四第一項又は第二項に規定する更正が行われる場合の当該合併に係る合併法人については、なお従前の例による。 suppl-4141-80/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-9 The provisions of Article 72-23-4, paragraph (3) of the New Act apply to the merging corporation relating to a qualified merger, where a reassessment prescribed in paragraph (1) or (2) of that Article is made after a corporation conducting the business referred to in paragraph (1) of that Article is dissolved through a qualified merger carried out on or after the Effective Date, and the provisions then in force continue to govern the merging corporation relating to a merger, where a reassessment prescribed in Article 72-23-4, paragraph (1) or (2) of the Former Act is made after that corporation ceased to exist through a merger carried out before the Effective Date. machine translation, not official **第十項** 新法第七十二条の二十六第二項の規定は、施行日以後に同条第一項の規定により申告納付の義務が発生する法人の事業税について適用し、施行日前に旧法第七十二条の二十六第一項の規定により申告納付の義務が発生した法人の事業税については、なお従前の例による。 suppl-4141-80/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-10 The provisions of Article 72-26, paragraph (2) of the New Act apply to the corporate enterprise tax of a corporation for which an obligation of filing and payment arises under the provisions of paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern the corporate enterprise tax of a corporation for which an obligation of filing and payment arose before the Effective Date under the provisions of Article 72-26, paragraph (1) of the Former Act. machine translation, not official **第十一項** 新法第七十二条の二十六第七項の規定は、法人税法等改正法附則第二十一条第二項に規定する場合の同項に規定する内国法人又は同項に規定する他の内国法人の六月経過日（同項に規定する六月経過日をいう。以下この項において同じ。）の属する事業年度後の各事業年度について適用し、当該六月経過日の属する事業年度以前の各事業年度については、なお従前の例による。 suppl-4141-80/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-11 The provisions of Article 72-26, paragraph (7) of the New Act apply, in the case prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, to each business year after the business year that includes the day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in that paragraph; the same applies hereinafter in this paragraph) of the domestic corporation prescribed in that paragraph or of the other domestic corporation prescribed in that paragraph, and the provisions then in force continue to govern each business year on or before the business year that includes that day on which six months have elapsed. machine translation, not official ### 第四条（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-4141-80/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/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市町村民税に関する部分は、平成十五年三月三十一日以後に終了する事業年度分の法人の市町村民税、同日以後に終了する連結事業年度分の法人の市町村民税及び同日以後に終了する計算期間分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税及び同日前に終了した計算期間分の法人の市町村民税については、なお従前の例による。 suppl-4141-80/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-4/par-1 Except as otherwise provided, the portion of the provisions of the New Act concerning corporate municipal inhabitant tax applies to corporate municipal inhabitant tax for business years ending on or after March 31, 2003, corporate municipal inhabitant tax for consolidated business years ending on or after that date, and corporate municipal inhabitant tax for calculation periods ending on or after that date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years ending before that date and corporate municipal inhabitant tax for calculation periods ending before that date. machine translation, not official **第二項** 新法第三百二十一条の八第二項の規定は、法人税法等改正法附則第二十一条第二項に規定する場合については、同項に規定する内国法人又は同項に規定する他の内国法人の六月経過日（同項に規定する六月経過日をいう。）の属する事業年度後の各連結事業年度について適用する。 suppl-4141-80/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-4/par-2 The provisions of Article 321-8, paragraph (2) of the New Act apply, in the case prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, to each consolidated business year after the business year that includes the day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in that paragraph) of the domestic corporation prescribed in that paragraph or of the other domestic corporation prescribed in that paragraph. machine translation, not official **第三項** 新法第三百二十一条の八第三十項の法人が施行日前に行われた合併により消滅した場合には、当該法人が同項に規定する適格合併により解散をしたものとみなして、同項の規定を適用する。 suppl-4141-80/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-4/par-3 If the corporation referred to in Article 321-8, paragraph (30) of the New Act ceased to exist through a merger carried out before the Effective Date, the provisions of that paragraph apply on the basis that the corporation was dissolved through a qualified merger prescribed in that paragraph. machine translation, not official **第四項** 新法第三百二十一条の八第三十二項の法人が施行日前に行われた合併により解散をした場合には、当該法人が同項に規定する適格合併により解散をしたものとみなして、同項の規定を適用する。 suppl-4141-80/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-4/par-4 If the corporation referred to in Article 321-8, paragraph (32) of the New Act was dissolved through a merger carried out before the Effective Date, the provisions of that paragraph apply on the basis that the corporation was dissolved through a qualified merger prescribed in that paragraph. machine translation, not official **第五項** 新法第三百二十一条の八第三十二項の法人が施行日前に行われた合併により解散をした後において同条第三十五項に規定する更正が行われた場合には、同項に規定する適格合併により解散をした後に当該更正が行われたものとみなして、同項の規定を適用する。 suppl-4141-80/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-4/par-5 If a reassessment prescribed in Article 321-8, paragraph (35) of the New Act is made after the corporation referred to in paragraph (32) of that Article was dissolved through a merger carried out before the Effective Date, the provisions of paragraph (35) of that Article apply on the basis that the reassessment was made after the dissolution through a qualified merger prescribed in that paragraph. machine translation, not official ### 第五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4141-80/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-5 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4141-80/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-5/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-80/art-2/par-2: 新法第五十三条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2 - suppl-4141-80/art-2/par-5: 同条第三十九項 → 地方税法 第五十三条第四十二項 (Article 53, paragraph (42)), art-53/par-42 — https://japanlaw.org/en/local-tax-act/art-53/par-42 · https://japanlaw.org/l/325AC0000000226/art-53/par-42 - suppl-4141-80/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-80/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-1 - suppl-4141-80/art-3/par-2: 次項から第五項まで → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-80/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-3 - suppl-4141-80/art-3/par-2: 次項から第五項まで → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4141-80/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-4 - suppl-4141-80/art-3/par-2: 次項から第五項まで → 地方税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4141-80/art-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-5 - suppl-4141-80/art-3/par-2: 新法第七十二条の十三 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/en/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13 - suppl-4141-80/art-3/par-2: 同条第五項から第二十四項まで → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5 - suppl-4141-80/art-3/par-3: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4141-80/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3 - suppl-4141-80/art-3/par-3: 新法第七十二条の十三 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/en/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13 - suppl-4141-80/art-3/par-3: 同条第五項から第二十四項まで → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5 - suppl-4141-80/art-3/par-4: 前項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-80/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-3 - suppl-4141-80/art-3/par-5: 第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-80/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-3 - suppl-4141-80/art-3/par-6: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4141-80/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3 - suppl-4141-80/art-3/par-10: 新法第七十二条の二十六第二項 → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/en/local-tax-act/art-72-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-2 - suppl-4141-80/art-3/par-10: 同条第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-4141-80/art-3/par-11: 新法第七十二条の二十六第七項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/art-72-26/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-8 - suppl-4141-80/art-3/par-11: この項 → 地方税法 附則第三条第十一項 (Supplementary Provisions, Article 3, paragraph (11)), suppl-4141-80/art-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-11 - suppl-4141-80/art-4/par-2: 新法第三百二十一条の八第二項 → 地方税法 第三百二十一条の八第二項 (Article 321-8, paragraph (2)), art-321-8/par-2 — https://japanlaw.org/en/local-tax-act/art-321-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-2 - suppl-4141-80/art-4/par-4: 新法第三百二十一条の八第三十二項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/art-321-8/par-55 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-55 - suppl-4141-80/art-4/par-5: 新法第三百二十一条の八第三十二項 → 地方税法 第三百二十一条の八第五十五項 (Article 321-8, paragraph (55)), art-321-8/par-55 — https://japanlaw.org/en/local-tax-act/art-321-8/par-55 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-55 - suppl-4141-80/art-4/par-5: 同条第三十五項 → 地方税法 第三百二十一条の八第五十八項 (Article 321-8, paragraph (58)), art-321-8/par-58 — https://japanlaw.org/en/local-tax-act/art-321-8/par-58 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-58 - suppl-4141-80/art-5/par-1: 附則第二条から前条まで → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4141-80/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-2 - suppl-4141-80/art-5/par-1: 附則第二条から前条まで → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4141-80/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3 - suppl-4141-80/art-5/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4141-80/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-4 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-1 - 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-2 - 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-4141-80/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-3 - 地方税法 附則第三条第四項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-4 - 地方税法 附則第三条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-5 - 地方税法 附則第三条第六項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-6 - 地方税法 附則第三条第十一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-11 - 地方税法 附則第五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4141-80/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-5/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28 - 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-20261027T214204-265, 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