# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（二千五年日本国際博覧会に係る経過措置） — address `suppl-4151-9/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21 - 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. --- ### 第二十一条（二千五年日本国際博覧会に係る経過措置） — Transitional Measures Concerning the 2005 Japan World Exposition caption: machine translation, not official suppl-4151-9/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21 **第一項** 新法附則第三十九条の二第三項の規定は、施行日以後に終了する事業年度又は新法第五十三条第二十四項若しくは第三百二十一条の八第二十四項の期間に係る法人の道府県民税又は市町村民税について適用し、施行日前に終了した事業年度又はこれらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。 suppl-4151-9/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-1 The provisions of Article 39-2, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax or municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 53, paragraph (24) or Article 321-8, paragraph (24) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax for business years that ended before the Effective Date or for those periods, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十九条の二第四項の規定は、施行日以後に終了する事業年度に係る法人の事業税及び施行日以後の解散（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事業税について適用し、施行日前に終了した事業年度に係る法人の事業税及び施行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-4151-9/art-21/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-2 The provisions of Article 39-2, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and enterprise tax on liquidation income resulting from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and for corporate enterprise tax for business years that ended before the Effective Date and enterprise tax on liquidation income resulting from dissolution before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三十九条の二第七項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-4151-9/art-21/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-3 The provisions of Article 39-2, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-9/art-21/par-1: 新法第五十三条第二十四項 → 地方税法 第五十三条第三十八項 (Article 53, paragraph (38)), art-53/par-38 — https://japanlaw.org/en/local-tax-act/art-53/par-38 · https://japanlaw.org/l/325AC0000000226/art-53/par-38 - suppl-4151-9/art-21/par-1: 第三百二十一条の八第二十四項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/en/local-tax-act/art-321-8/par-38 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-38 - suppl-4151-9/art-21/par-2: この項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4151-9/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-1 - 地方税法 附則第二十一条第二項（二千五年日本国際博覧会に係る経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-21/par-2 --- ## 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-20261027T202151-321, 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