# 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-4201-21/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)（法人の道府県民税に関する経過措置） — address `suppl-4201-21/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-4201-21/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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（法人の道府県民税に関する経過措置） — Transitional Measures concerning Corporate Prefectural Inhabitant Tax caption: machine translation, not official suppl-4201-21/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/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道府県民税に関する部分は、施行日以後に開始する事業年度分の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分の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分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4201-21/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第二十四条第一項第四号に規定する法人でない社団又は財団に対して課する平成十九年度分までの法人の道府県民税の均等割については、なお従前の例による。 suppl-4201-21/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-2 The provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2007 imposed on an association or foundation that is not a corporation, as prescribed in Article 24, paragraph (1), item (iv) of the Former Act. machine translation, not official **第三項** 旧法第二十五条第一項第二号に規定する整備法第三十八条の規定による改正前の民法（明治二十九年法律第八十九号。以下「旧民法」という。）第三十四条の法人（収益事業を行わないものに限る。）に対して課する平成二十年度分までの法人の道府県民税の均等割については、なお従前の例による。 suppl-4201-21/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-3 The provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2008 imposed on a corporation under Article 34 of the Civil Code (Act No. 89 of 1896) before its amendment by Article 38 of the Arrangement Act (hereinafter referred to as the "Former Civil Code") prescribed in Article 25, paragraph (1), item (ii) of the Former Act (limited to one that does not conduct a profit-making business). machine translation, not official **第四項** 新法第五十二条の規定（同条第一項の表の第一号イに掲げる法人に係る部分に限る。）は、平成二十年度以後の年度分の法人の道府県民税の均等割について適用し、旧法第五十二条第二項第三号に掲げる公共法人等に対して課する平成十九年度分までの法人の道府県民税の均等割については、なお従前の例による。 suppl-4201-21/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-4 The provisions of Article 52 of the New Act (limited to the part relating to the corporations listed in item (i), (a) of the table in paragraph (1) of that Article) apply to the per capita levy of corporate prefectural inhabitant tax for fiscal year 2008 and thereafter, and the provisions then in force continue to govern the per capita levy of corporate prefectural inhabitant tax up to and including fiscal year 2007 imposed on a public corporation, etc. listed in Article 52, paragraph (2), item (iii) of the Former Act. machine translation, not official **第五項** 施行日から附則第一条第六号に定める日の前日までの間における新法第五十二条第一項の規定の適用については、同項の表の第一号中「　ハ　一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。）ニ　保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。）ホ　資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの　」とあるのは、「　ハ　保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イ及びロに掲げる法人を除く。）ニ　資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びハに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの　」とする。 suppl-4201-21/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-5 For the application of Article 52, paragraph (1) of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "(c) A general incorporated association (excluding one that falls under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and a general incorporated foundation (excluding one that falls under a non-profit-type corporation) (d) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less" in item (i) of the table in that paragraph is deemed to be replaced with "(c) A corporation other than a mutual company prescribed in the Insurance Business Act that has no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) and (b)) (d) A corporation with an amount of stated capital, etc. (excluding an incorporated administrative agency listed in Appended Table II of the Corporation Tax Act that does not conduct a profit-making business and the corporations listed in (c); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less". machine translation, not official **第六項** 新法第五十五条の二又は第五十五条の四の規定は、施行日以後に新法第五十五条の二第一項又は第五十五条の四第一項の申請が行われる場合について適用する。 suppl-4201-21/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-6 The provisions of Article 55-2 or Article 55-4 of the New Act apply where an application under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the New Act is made on or after the Effective Date. machine translation, not official **第七項** 新法第五十五条の三又は第五十五条の五の規定は、施行日以後に新法第五十五条の二第一項又は第五十五条の四第一項の申立てが行われる場合について適用する。 suppl-4201-21/art-4/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-7 The provisions of Article 55-3 or Article 55-5 of the New Act apply where a petition under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the New Act is filed on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4201-21/art-4/par-3: 整備法第三十八条 → e-Gov law 418AC0000000050, 第三十八条 (Article 38), art-38 — not held in this collection - suppl-4201-21/art-4/par-4: 新法第五十二条 → 地方税法 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/local-tax-act/art-52 · https://japanlaw.org/l/325AC0000000226/art-52 - suppl-4201-21/art-4/par-4: 同条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-4201-21/art-4/par-5: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - suppl-4201-21/art-4/par-5: 新法第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - suppl-4201-21/art-4/par-6: 新法第五十五条の二 → 地方税法 第五十五条の二 (Article 55-2), art-55-2 — https://japanlaw.org/en/local-tax-act/art-55-2 · https://japanlaw.org/l/325AC0000000226/art-55-2 - suppl-4201-21/art-4/par-6: 新法第五十五条の二第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/en/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1 - suppl-4201-21/art-4/par-7: 新法第五十五条の三 → 地方税法 第五十五条の三 (Article 55-3), art-55-3 — https://japanlaw.org/en/local-tax-act/art-55-3 · https://japanlaw.org/l/325AC0000000226/art-55-3 - suppl-4201-21/art-4/par-7: 新法第五十五条の二第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/en/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1 ## Cited by 2 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-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-277, 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