# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3)

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- 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: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-4151-9/art-3`
- 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-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3
- 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.

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### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-9/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3</sup>

**第一項**  別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成十五年度以後の年度分の個人の道府県民税について適用し、平成十四年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-1</sup>
Except as otherwise specially provided, the portion of the provisions of the New Act concerning individual prefectural inhabitant tax applies to individual prefectural inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2002.
<sup>machine translation, not official</sup>

**第二項**  新法附則第三十五条の二（第六項及び第七項を除く。）及び第三十五条の四の規定は、平成十六年度以後の年度分の個人の道府県民税について適用し、平成十五年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-2</sup>
The provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2003.
<sup>machine translation, not official</sup>

**第三項**  新法附則第三十五条の二（第六項及び第七項を除く。）及び第三十五条の四の規定の適用については、平成十六年度分の個人の道府県民税に限り、新法附則第三十五条の二第九項第一号中「、第二十四条の五第一項第二号並びに第三十四条第一項第十号から第十一号まで、第三項及び第十項」とあるのは「並びに第三十四条第一項第十号から第十一号まで、第三項及び第十項の規定の適用については、第二十三条第一項第十三号中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第一項に規定する株式等に係る譲渡所得等の金額（附則第三十五条の二の二第一項に規定する上場株式等に係る譲渡所得等の金額を除く。）」とし、第二十四条の五第一項第二号」と、「あるのは、」とあるのは「あるのは」と、同項第四号中「第三十七条の二、第三十七条の三」とあるのは「第三十七条の二」と、「第三十七条の三中「同条第十五項」とあるのは「附則第三十五条の二第七項」と、同項各号」とあるのは「同項各号」と、新法附則第三十五条の四第二項第四号中「第三十七条の二、第三十七条の三」とあるのは「第三十七条の二」とする。
<sup>suppl-4151-9/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-3</sup>
With regard to the application of the provisions of Article 35-2 of the Supplementary Provisions of the New Act (excluding paragraphs (6) and (7)) and Article 35-4 of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax for fiscal year 2004, in Article 35-2, paragraph (9), item (i) of the Supplementary Provisions of the New Act, the phrase ", Article 24-5, paragraph (1), item (ii), and Article 34, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10)" is deemed to be replaced with "and Article 34, paragraph (1), items (x) through (xi), paragraph (3) and paragraph (10), with regard to the application of the provisions, in Article 23, paragraph (1), item (xiii), the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. pertaining to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions (excluding the amount of capital gains, etc. pertaining to listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions)', and Article 24-5, paragraph (1), item (ii)", and the phrase "is deemed to be replaced with," (with a trailing comma) is deemed to be replaced with "is deemed to be replaced with" (without the comma); in item (iv) of that paragraph, the phrase "Article 37-2, Article 37-3" is deemed to be replaced with "Article 37-2", and the phrase "in Article 37-3, the phrase 'paragraph (15) of that Article' is deemed to be replaced with 'Article 35-2, paragraph (7) of the Supplementary Provisions', and each item of that paragraph" is deemed to be replaced with "each item of that paragraph"; and in Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of the New Act, the phrase "Article 37-2, Article 37-3" is deemed to be replaced with "Article 37-2".
<sup>machine translation, not official</sup>

**第四項**  新法附則第三十五条の二の二及び第三十五条の四の二の規定は、平成十六年度以後の年度分の個人の道府県民税について適用する。
<sup>suppl-4151-9/art-3/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-4</sup>
The provisions of Article 35-2-2 and Article 35-4-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2004 onward.
<sup>machine translation, not official</sup>

**第五項**  新法第三十二条第十二項から第十五項まで及び第三十七条の三並びに附則第三条の三第三項、第五条第二項並びに第三十五条の二第六項及び第七項の規定は、平成十七年度以後の年度分の個人の道府県民税について適用する。
<sup>suppl-4151-9/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-5</sup>
The provisions of Article 32, paragraphs (12) through (15) and Article 37-3 of the New Act, and of Article 3-3, paragraph (3), Article 5, paragraph (2), and Article 35-2, paragraphs (6) and (7) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2005 onward.
<sup>machine translation, not official</sup>

**第六項**  新法第三十四条及び第三十七条の二並びに附則第六条、第三十三条の三、第三十四条、第三十五条の二の三及び第四十条第六項の規定は、平成十七年度以後の年度分の個人の道府県民税について適用し、平成十六年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-6</sup>
The provisions of Article 34 and Article 37-2 of the New Act, and of Article 6, Article 33-3, Article 34, Article 35-2-3 and Article 40, paragraph (6) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2004.
<sup>machine translation, not official</sup>

**第七項**  所得税法等の一部を改正する法律（平成十五年法律第八号）附則第七十八条第二項前段の規定により移管された同項前段に規定する発行日取引は、新法附則第三十五条の二の三第二項に規定する特定口座において処理された取引とみなして、同条の規定を適用する。
<sup>suppl-4151-9/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-7</sup>
When-issued transactions prescribed in the first sentence of Article 78, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) that have been transferred pursuant to the provisions of the first sentence of that paragraph are deemed to be transactions processed in a specified account prescribed in Article 35-2-3, paragraph (2) of the Supplementary Provisions of the New Act, and the provisions of Article 35-2-3 of the Supplementary Provisions of the New Act are applied.
<sup>machine translation, not official</sup>

**第八項**  新法附則第三十五条の三の規定は、道府県民税の所得割の納税義務者が平成十五年四月一日（以下「施行日」という。）以後に行う同条第八項に規定する特定株式の譲渡について適用し、道府県民税の所得割の納税義務者が施行日前に行った第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三十五条の三第八項に規定する特定株式の譲渡については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-8</sup>
The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to a transfer of specified shares prescribed in paragraph (8) of that Article that a person liable for the income levy of prefectural inhabitant tax makes on or after April 1, 2003 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a transfer of specified shares prescribed in Article 35-3, paragraph (8) 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") that a person liable for the income levy of prefectural inhabitant tax made before the Effective Date.
<sup>machine translation, not official</sup>

**第九項**  旧法附則第三十五条の二第六項及び第七項の規定は、平成十五年度分までの個人の道府県民税については、なおその効力を有する。この場合において、同条第六項中「租税特別措置法第三十七条の十第六項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十第六項」とする。
<sup>suppl-4151-9/art-3/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-9</sup>
The provisions of Article 35-2, paragraphs (6) and (7) of the Supplementary Provisions of the Former Act remain in force with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2003. In this case, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" in paragraph (6) of that Article is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
<sup>machine translation, not official</sup>

**第十項**  旧法附則第四条の規定は、平成十六年度分までの個人の道府県民税については、なおその効力を有する。この場合において、同条中「租税特別措置法第八条の五」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第八条の五」とする。
<sup>suppl-4151-9/art-3/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-10</sup>
The provisions of Article 4 of the Supplementary Provisions of the Former Act remain in force with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, the phrase "Article 8-5 of the Act on Special Measures Concerning Taxation" in that Article is deemed to be replaced with "Article 8-5 of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
<sup>machine translation, not official</sup>

**第十一項**  旧法附則第三十五条の二の四及び第三十五条の二の五の規定は、平成十六年度分までの個人の道府県民税については、なおその効力を有する。この場合において、旧法附則第三十五条の二の四第一項中「租税特別措置法第三十七条の十一の四第一項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の四第一項」と、「同月三十一日」とあるのは「二月二十八日」と、「上場株式等の譲渡」とあるのは「地方税法等の一部を改正する法律（平成十五年法律第九号）第一条の規定による改正前の地方税法附則第三十五条の二の二第一項に規定する上場株式等の同項に規定する譲渡」と、同条第二項第一号中「同法第三十七条の十一の四第一項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の四第一項」と、「同法第三十七条の十一の三第三項第一号」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第三項第一号」と、「租税特別措置法第三十七条の十一の三第二項」とあるのは「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十一の三第二項」とする。
<sup>suppl-4151-9/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-11</sup>
The provisions of Articles 35-2-4 and 35-2-5 of the Supplementary Provisions of the Former Act remain in force with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2004. In this case, in Article 35-2-4, paragraph (1) of the Supplementary Provisions of the Former Act, the phrase "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "the 31st of the same month" is deemed to be replaced with "February 28", and the phrase "the transfer of listed shares, etc." is deemed to be replaced with "the transfer, as prescribed in that paragraph, of listed shares, etc. prescribed in Article 35-2-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003)"; and in paragraph (2), item (i) of that Article, the phrase "Article 37-11-4, paragraph (1) of that Act" is deemed to be replaced with "Article 37-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", the phrase "Article 37-11-3, paragraph (3), item (i) of that Act" is deemed to be replaced with "Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)", and the phrase "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-11-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
<sup>machine translation, not official</sup>

**第十二項**  施行日から平成十五年十二月三十一日までの間における旧法附則第三十五条の二第六項の規定の適用については、同項中「租税特別措置法第三十七条の十第六項」とあるのは、「所得税法等の一部を改正する法律（平成十五年法律第八号）第十二条の規定による改正前の租税特別措置法第三十七条の十第六項」とする。
<sup>suppl-4151-9/art-3/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-12</sup>
With regard to the application of the provisions of Article 35-2, paragraph (6) of the Supplementary Provisions of the Former Act during the period from the Effective Date to December 31, 2003, in that paragraph, the phrase "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 37-10, paragraph (6) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003)".
<sup>machine translation, not official</sup>

**第十三項**  平成十六年度分の個人の道府県民税に限り、施行日から平成十五年十二月三十一日までの間において支払を受けるべき所得税法第二十三条第一項に規定する配当等で所得税法等の一部を改正する法律（平成十五年法律第八号）第十二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。第十九項において「新租税特別措置法」という。）第九条の三第一項各号に掲げるもの（以下この項及び附則第十条第十三項において「特定配当」という。）に係る所得を有する者に係る総所得金額は、当該特定配当に係る所得の金額を除外して算定するものとする。
<sup>suppl-4151-9/art-3/par-13 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-13</sup>
Only for individual prefectural inhabitant tax for fiscal year 2004, the gross income of a person who has income pertaining to specified dividends (meaning, among the dividends, etc. prescribed in Article 23, paragraph (1) of the Income Tax Act that are to be received during the period from the Effective Date to December 31, 2003, those set forth in the items of Article 9-3, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "New Act on Special Measures Concerning Taxation" in paragraph (19)) as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003); the same applies hereinafter in this paragraph and Article 10, paragraph (13) of the Supplementary Provisions) is to be calculated excluding the amount of income pertaining to those specified dividends.
<sup>machine translation, not official</sup>

**第十四項**  新法第五十三条第二項の規定は、施行日以後に開始する事業年度（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。）附則第三条第一項の規定の適用を受けて所得税法等の一部を改正する法律（平成十五年法律第八号）第二条の規定による改正前の法人税法（昭和四十年法律第三十四号。以下「旧法人税法」という。）第四条の二の承認を受ける同項に規定する内国法人（以下この項において「経過措置適用親法人」という。）、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旧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（以下この項において「経過措置適用子法人」という。）及び当該経過措置適用親法人の各連結事業年度の連結所得（旧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親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）において当該経過措置適用親法人との間に旧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（以下この項において「経過措置期間加入法人」という。）の法人税法等改正法附則第三条第一項に規定する経過措置対象年度（同項に規定する最初の連結事業年度としようとする期間に限る。以下この項において「経過措置対象年度」という。）の期間内の各事業年度を除く。）に係る法人の道府県民税及び施行日以後に開始する連結事業年度（経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度を除く。）に係る法人の道府県民税について適用し、施行日前に開始した事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の各事業年度に係る法人の道府県民税並びに施行日前に開始した連結事業年度並びに経過措置適用親法人、経過措置適用子法人及び経過措置期間加入法人の経過措置対象年度の期間内の連結事業年度に係る法人の道府県民税については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-14 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-14</sup>
The provisions of Article 53, paragraph (2) of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date (excluding each business year within the period of the business year subject to the transitional measures (meaning the business year subject to the transitional measures prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act, limited to the period intended to be made the first consolidated business year prescribed in that paragraph; hereinafter referred to as the "business year subject to the transitional measures" in this paragraph) of 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 referred to as the "Former Corporation Tax Act") prior to amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) upon application of the provisions of Article 3, paragraph (1) 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") (hereinafter referred to as the "parent corporation under the transitional measures" in this paragraph), of 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 Former Corporation Tax Act upon application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Corporation Tax Act, etc. Amendment Act (hereinafter referred to as the "subsidiary corporation under the transitional measures" in this paragraph), and of the other domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act that has come to have, with that parent corporation under the transitional measures, a full controlling interest prescribed in that Article in the first consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act) in which corporation tax is imposed on the consolidated income (meaning the consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act) of each consolidated business year of that parent corporation under the transitional measures (hereinafter referred to as the "corporation joining during the transitional period" in this paragraph)) and to corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date (excluding consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before the Effective Date and each business year within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period, and corporate prefectural inhabitant tax for consolidated business years beginning before the Effective Date and consolidated business years within the period of the business year subject to the transitional measures of the parent corporation under the transitional measures, the subsidiary corporation under the transitional measures and the corporation joining during the transitional period.
<sup>machine translation, not official</sup>

**第十五項**  新法附則第八条の規定は、平成十五年一月一日以後に開始し、かつ、施行日以後に終了する事業年度に係る法人の道府県民税及び平成十五年一月一日以後に開始し、かつ、施行日以後に終了する連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）に係る法人の道府県民税について適用し、平成十五年一月一日前に開始した事業年度及び施行日前に終了した事業年度に係る法人の道府県民税並びに平成十五年一月一日前に開始した連結親法人事業年度及び施行日前に終了した連結親法人事業年度に係る法人の道府県民税については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-15 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-15</sup>
The provisions of Article 8 of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after January 1, 2003 and ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated parent corporation business years (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) beginning on or after January 1, 2003 and ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years beginning before January 1, 2003 and business years ending before the Effective Date, and corporate prefectural inhabitant tax for consolidated parent corporation business years beginning before January 1, 2003 and consolidated parent corporation business years ending before the Effective Date.
<sup>machine translation, not official</sup>

**第十六項**  新法の規定中利子等（新法第二十三条第一項第十四号に規定する利子等をいう。以下この項において同じ。）に係る道府県民税に関する部分（新法第二十五条の二第三項の規定（同項に規定する内国法人が支払を受ける利子等に係る部分に限る。）を除く。）は、平成十六年一月一日以後に支払を受けるべき利子等について適用し、同日前に支払を受けるべき旧法第二十三条第一項第十四号に規定する利子等については、なお従前の例による。
<sup>suppl-4151-9/art-3/par-16 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16</sup>
The portion of the provisions of the New Act concerning prefectural inhabitant tax on interest, etc. (meaning interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the New Act; the same applies hereinafter in this paragraph) (excluding the provisions of Article 25-2, paragraph (3) of the New Act (limited to the part concerning interest, etc. received by a domestic corporation prescribed in that paragraph)) applies to interest, etc. to be received on or after January 1, 2004, and the provisions then in force continue to govern interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the Former Act that is to be received before that date.
<sup>machine translation, not official</sup>

**第十七項**  新法第二十五条の二第三項の規定（同項に規定する内国法人が支払を受ける利子等に係る部分に限る。）は、同項に規定する内国法人が施行日以後に支払を受けるべき同項に規定する利子等について適用する。
<sup>suppl-4151-9/art-3/par-17 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-17</sup>
The provisions of Article 25-2, paragraph (3) of the New Act (limited to the part concerning interest, etc. received by a domestic corporation prescribed in that paragraph) apply to interest, etc. prescribed in that paragraph that is to be received on or after the Effective Date by a domestic corporation prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第十八項**  新法の規定中特定配当等（新法第二十三条第一項第十五号に規定する特定配当等をいう。以下この項において同じ。）に係る道府県民税に関する部分は、平成十六年一月一日以後に支払を受けるべき特定配当等について適用する。
<sup>suppl-4151-9/art-3/par-18 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18</sup>
The portion of the provisions of the New Act concerning prefectural inhabitant tax on specified dividends, etc. (meaning specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act; the same applies hereinafter in this paragraph) applies to specified dividends, etc. to be received on or after January 1, 2004.
<sup>machine translation, not official</sup>

**第十九項**  新法の規定中特定株式等譲渡所得金額（新法第二十三条第一項第十六号に規定する特定株式等譲渡所得金額をいう。以下この項において「特定株式等譲渡所得金額」という。）に係る道府県民税に関する部分は、平成十六年一月一日以後に支払うべき新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の新租税特別措置法第三十七条の十一第一項に規定する譲渡の対価及び新租税特別措置法第三十七条の十一の四第一項に規定する差金決済（以下この項において「差金決済」という。）に係る差益に相当する金額並びに同日以後に行われる差金決済により生じた同条第三項第一号ロに規定する差損金額に係る特定株式等譲渡所得金額について適用する。
<sup>suppl-4151-9/art-3/par-19 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19</sup>
The portion of the provisions of the New Act concerning prefectural inhabitant tax on the amount of income from transfer of specified shares, etc. (meaning the amount of income from transfer of specified shares, etc. prescribed in Article 23, paragraph (1), item (xvi) of the New Act; hereinafter referred to as the "amount of income from transfer of specified shares, etc." in this paragraph) applies to the amount of income from transfer of specified shares, etc. pertaining to the amount equivalent to the gain on the consideration for the transfer prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, and on the cash settlement prescribed in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "cash settlement" in this paragraph), to be paid on or after January 1, 2004, and to the amount of loss prescribed in Article 37-11-4, paragraph (3), item (i), (b) of the New Act on Special Measures Concerning Taxation arising from cash settlement made on or after that date.
<sup>machine translation, not official</sup>

---

## Cites
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- suppl-4151-9/art-3/par-2: 第七項 → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-4151-9/art-3/par-2: 第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4
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- suppl-4151-9/art-3/par-3: 第六項 → 地方税法 附則第三十五条の二第六項 (Supplementary Provisions, Article 35-2, paragraph (6)), suppl-3251-226/art-35-2/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-6
- suppl-4151-9/art-3/par-3: 第七項 → 地方税法 附則第三十五条の二第七項 (Supplementary Provisions, Article 35-2, paragraph (7)), suppl-3251-226/art-35-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-7
- suppl-4151-9/art-3/par-3: 第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4
- suppl-4151-9/art-3/par-3: 新法附則第三十五条の四第二項第四号 → 地方税法 附則第三十五条の四第二項第四号 (Supplementary Provisions, Article 35-4, paragraph (2), item (iv)), suppl-3251-226/art-35-4/par-2/item-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-4
- suppl-4151-9/art-3/par-3: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4151-9/art-3/par-3: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-4151-9/art-3/par-4: 新法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-4151-9/art-3/par-4: 第三十五条の四の二 → 地方税法 附則第三十五条の四の二 (Supplementary Provisions, Article 35-4-2), suppl-3251-226/art-35-4-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-4-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4-2
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十二項 (Article 32, paragraph (12)), art-32/par-12 — https://japanlaw.org/en/local-tax-act/art-32/par-12 · https://japanlaw.org/l/325AC0000000226/art-32/par-12
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十三項 (Article 32, paragraph (13)), art-32/par-13 — https://japanlaw.org/en/local-tax-act/art-32/par-13 · https://japanlaw.org/l/325AC0000000226/art-32/par-13
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十四項 (Article 32, paragraph (14)), art-32/par-14 — https://japanlaw.org/en/local-tax-act/art-32/par-14 · https://japanlaw.org/l/325AC0000000226/art-32/par-14
- suppl-4151-9/art-3/par-5: 新法第三十二条第十二項から第十五項まで → 地方税法 第三十二条第十五項 (Article 32, paragraph (15)), art-32/par-15 — https://japanlaw.org/en/local-tax-act/art-32/par-15 · https://japanlaw.org/l/325AC0000000226/art-32/par-15
- suppl-4151-9/art-3/par-5: 第三十七条の三 → 地方税法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/local-tax-act/art-37-3 · https://japanlaw.org/l/325AC0000000226/art-37-3
- suppl-4151-9/art-3/par-6: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34
- suppl-4151-9/art-3/par-6: 第三十七条の二 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2
- suppl-4151-9/art-3/par-6: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4151-9/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-6
- suppl-4151-9/art-3/par-6: 第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4151-9/art-34 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-34
- suppl-4151-9/art-3/par-7: 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-4151-9/art-3/par-7: 同条 → 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-4151-9/art-3/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3
- suppl-4151-9/art-3/par-8: 同条第八項 → 地方税法 附則第三十五条の三第八項 (Supplementary Provisions, Article 35-3, paragraph (8)), suppl-3251-226/art-35-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-8
- suppl-4151-9/art-3/par-13: 第十九項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4151-9/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19
- suppl-4151-9/art-3/par-13: この項 → 地方税法 附則第三条第十三項 (Supplementary Provisions, Article 3, paragraph (13)), suppl-4151-9/art-3/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-13
- suppl-4151-9/art-3/par-13: 附則第十条第十三項 → 地方税法 附則第十条第十三項 (Supplementary Provisions, Article 10, paragraph (13)), suppl-4151-9/art-10/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-10/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-10/par-13
- suppl-4151-9/art-3/par-14: 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-4151-9/art-3/par-14: この項 → 地方税法 附則第三条第十四項 (Supplementary Provisions, Article 3, paragraph (14)), suppl-4151-9/art-3/par-14 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-14
- suppl-4151-9/art-3/par-15: 新法附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3251-226/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8
- suppl-4151-9/art-3/par-15: この項 → 地方税法 附則第三条第十五項 (Supplementary Provisions, Article 3, paragraph (15)), suppl-4151-9/art-3/par-15 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-15
- suppl-4151-9/art-3/par-16: 新法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14
- suppl-4151-9/art-3/par-16: この項 → 地方税法 附則第三条第十六項 (Supplementary Provisions, Article 3, paragraph (16)), suppl-4151-9/art-3/par-16 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
- suppl-4151-9/art-3/par-18: 新法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15
- suppl-4151-9/art-3/par-18: この項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-4151-9/art-3/par-18 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
- suppl-4151-9/art-3/par-19: 新法第二十三条第一項第十六号 → 地方税法 第二十三条第一項第十六号 (Article 23, paragraph (1), item (xvi)), art-23/par-1/item-16 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-16
- suppl-4151-9/art-3/par-19: この項 → 地方税法 附則第三条第十九項 (Supplementary Provisions, Article 3, paragraph (19)), suppl-4151-9/art-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-4
- 地方税法 附則第三条第十三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-13
- 地方税法 附則第三条第十四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-14
- 地方税法 附則第三条第十五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-15
- 地方税法 附則第三条第十六項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-16
- 地方税法 附則第三条第十八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-18
- 地方税法 附則第三条第十九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-3/par-19

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## 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-20261027T214204-266, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-266, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-267, 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