# 地方税法 / Local Tax Act — 第八十三条 (Supplementary Provisions, Article 83) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83. 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: 第八十三条 (Supplementary Provisions, Article 83)（地方税法の一部改正に伴う経過措置） — address `suppl-4171-102/art-83` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83 - 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. --- ### 第八十三条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4171-102/art-83 · https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83 **第一項** 国内に住所を有する個人で第七十八条の規定による改正前の所得税法（次項において「旧所得税法」という。）第九条の二第一項に規定する障害者等であるものが施行日前に預入をした同項に規定する郵便貯金（附則第五条第一項各号に掲げる郵便貯金に限る。次項において「承継郵便貯金」という。）に係る道府県民税の利子割については、なお従前の例による。 suppl-4171-102/art-83/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/par-1 With respect to the interest levy of prefectural inhabitant tax on postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act prior to amendment by Article 78 (referred to as the "Former Income Tax Act" in the following paragraph) that were deposited before the Effective Date by an individual who has an address in Japan and is a person with disabilities, etc. prescribed in that paragraph (limited to the postal savings listed in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第二項** 国内に住所を有する個人で旧所得税法第九条の二第一項に規定する障害者等であるものが施行日前に預入をした同項に規定する郵便貯金（承継郵便貯金を除く。）で施行日前に支払を受けるべき当該郵便貯金の利子で施行日の前日を含む利子の計算期間に対応するものに係る道府県民税の利子割については、なお従前の例による。 suppl-4171-102/art-83/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/par-2 With respect to the interest levy of prefectural inhabitant tax on interest on postal savings prescribed in Article 9-2, paragraph (1) of the Former Income Tax Act (excluding postal savings carried over) that were deposited before the Effective Date by an individual who has an address in Japan and is a person with disabilities, etc. prescribed in that paragraph, which interest is to be received before the Effective Date and corresponds to an interest calculation period that includes the day before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-102/art-83/par-1: 次項 → 地方税法 附則第八十三条第二項 (Supplementary Provisions, Article 83, paragraph (2)), suppl-4171-102/art-83/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八十三条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-102/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-102/art-83/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-272, 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