# 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-4151-9/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-4151-9/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-4151-9/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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-4151-9/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/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、平成十六年四月一日以後に開始する事業年度に係る法人の事業税及び同日以後に開始する計算期間に係る法人の事業税並びに同日以後の解散（当該解散の日を含む事業年度開始の日が平成十六年四月一日以後である解散に限り、合併による解散を除く。以下この項及び附則第三十二条において同じ。）による清算所得に対する事業税（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。以下この項及び第三項並びに附則第二十一条及び第三十二条において同じ。）について適用し、同日前に開始した事業年度に係る法人の事業税及び同日前に開始した計算期間に係る法人の事業税並びに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-4151-9/art-4/par-1 · 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 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 beginning on or after April 1, 2004, corporate enterprise tax for calculation periods beginning on or after that date, and enterprise tax on liquidation income arising from a dissolution on or after that date (limited to a dissolution for which the first day of the business year that includes the day of the dissolution is on or after April 1, 2004, and excluding dissolution by merger; the same applies hereinafter in this paragraph and Article 32 of the Supplementary Provisions) (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, paragraph (3), and Articles 21 and 32 of the Supplementary Provisions), and the provisions then in force continue to govern corporate enterprise tax for business years beginning before that date, corporate enterprise tax for calculation periods beginning before that date, and enterprise tax on liquidation income arising from a dissolution before that date. machine translation, not official **第二項** 新法第七十二条の十三第八項、第十四項、第十七項及び第二十一項から第二十三項までの規定は、施行日以後に開始する事業年度（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（旧法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）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。）に係る法人の事業税について適用し、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事業税については、なお従前の例による。 suppl-4151-9/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-2 The provisions of Article 72-13, paragraphs (8), (14) and (17) and paragraphs (21) through (23) of the New Act apply to corporate enterprise 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 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 "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 (meaning the consolidated business year prescribed in Article 15-2 of the Former Corporation Tax Act; the same applies hereinafter in this paragraph) of that parent corporation under the transitional measures (hereinafter referred to as the "corporation joining during the transitional period" in this paragraph)), and the provisions then in force continue to govern corporate enterprise 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. machine translation, not official **第三項** 旧法第七十二条の二十二第四項第十号の規定は、施行日前に開始する事業年度に係る法人の事業税及び施行日前に開始する計算期間に係る法人の事業税並びに施行日前の解散（合併による解散を除く。）による清算所得に対する事業税については、なおその効力を有する。 suppl-4151-9/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-3 The provisions of Article 72-22, paragraph (4), item (x) of the Former Act remain in force with regard to corporate enterprise tax for business years beginning before the Effective Date, corporate enterprise tax for calculation periods beginning before the Effective Date, and enterprise tax on liquidation income arising from a dissolution before the Effective Date (excluding dissolution by merger). machine translation, not official **第四項** 平成十六年四月一日以後に開始する最初の事業年度に係る法人の事業税についての新法第七十二条の二十六第七項の規定の適用については、同項中「第七十二条の二第一項第一号イに掲げる法人又は収入割」とあるのは、「収入割」とする。 suppl-4151-9/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-4 With regard to the application of the provisions of Article 72-26, paragraph (7) of the New Act to corporate enterprise tax for the first business year beginning on or after April 1, 2004, in that paragraph, the phrase "a corporation listed in Article 72-2, paragraph (1), item (i), (a), or the revenue levy" is deemed to be replaced with "the revenue levy". machine translation, not official **第五項** 新法第七十二条の四十三第二項の規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行う行為又は計算については、なお従前の例による。 suppl-4151-9/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-5 The provisions of Article 72-43, paragraph (2) of the New Act apply to acts or calculations that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern acts or calculations that a corporation carried out before the Effective Date. machine translation, not official **第六項** 新法の規定（新法第七十二条の四十九の十二第三項の規定を除く。）中個人の事業税に関する部分は、平成十六年度以後の年度分の個人の事業税について適用し、平成十五年度分までの個人の事業税については、なお従前の例による。 suppl-4151-9/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-6 The portion of the provisions of the New Act (excluding the provisions of Article 72-49-12, paragraph (3) of the New Act) concerning individual enterprise tax applies to individual enterprise tax for fiscal years from fiscal year 2004 onward, and the provisions then in force continue to govern individual enterprise tax for fiscal years up to and including fiscal year 2003. machine translation, not official **第七項** 旧法第七十二条の二十第三項の規定により受けた承認は、新法第七十二条の四十九の十二第三項の規定により受けた承認とみなす。 suppl-4151-9/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-7 An approval received under the provisions of Article 72-20, paragraph (3) of the Former Act is deemed to be an approval received under the provisions of Article 72-49-12, paragraph (3) of the New Act. machine translation, not official --- ## Cites - suppl-4151-9/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-4151-9/art-4/par-1 — 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 - suppl-4151-9/art-4/par-1: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4151-9/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-3 - suppl-4151-9/art-4/par-1: 附則第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), 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 - suppl-4151-9/art-4/par-2: 新法第七十二条の十三第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/en/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8 - suppl-4151-9/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-4151-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-2 - suppl-4151-9/art-4/par-4: 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-4151-9/art-4/par-4: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1 - suppl-4151-9/art-4/par-5: 新法第七十二条の四十三第二項 → 地方税法 第七十二条の四十三第二項 (Article 72-43, paragraph (2)), art-72-43/par-2 — https://japanlaw.org/en/local-tax-act/art-72-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-2 - suppl-4151-9/art-4/par-6: 新法第七十二条の四十九の十二第三項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-3 - suppl-4151-9/art-4/par-7: 新法第七十二条の四十九の十二第三項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/art-72-49-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-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-4151-9/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-1 - 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/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-20261027T214204-240, 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