# 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-4141-80/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)（市町村民税に関する経過措置） — address `suppl-4141-80/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-4141-80/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-80/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（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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-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