# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（市町村民税に関する経過措置） — address `suppl-4211-9/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7 - 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. --- ### 第七条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4211-9/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7 **第一項** 新法附則第五条の四第八項の規定は、平成二十二年度以後の年度分の個人の市町村民税について適用し、平成二十一年度分までの個人の市町村民税に係る同項に規定する市町村民税住宅借入金等特別税額控除申告書の提出については、なお従前の例による。 suppl-4211-9/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-1 The provisions of Article 5-4, paragraph (8) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal 2010 and subsequent fiscal years, and with regard to the filing of the municipal inhabitant tax housing loan, etc. special tax credit return prescribed in that paragraph relating to individual municipal inhabitant tax up to fiscal 2009, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百二十一条の八第三十項及び第三十六項から第四十項まで並びに附則第八条の二第三項（新法第三百二十一条の八の規定に係る部分に限る。次項において同じ。）の規定は、施行日以後にされる新法第三百二十一条の八第三十六項の市町村長の更正に係る同項に規定する仮装経理法人税割額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（旧法第三百二十一条の八第三十項又は第三十一項の市町村長の更正をいう。次項において同じ。）により減少した法人税割額については、なお従前の例による。 suppl-4211-9/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-2 The provisions of Article 321-8, paragraph (30) and paragraphs (36) through (40) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 321-8 of the New Act; the same applies in the following paragraph) apply to the corporation tax levy amount paid on fictitious accounting prescribed in Article 321-8, paragraph (36) of the New Act relating to a reassessment by the mayor of a municipality under that paragraph made on or after the Effective Date, and with regard to the corporation tax levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment by the mayor of a municipality under Article 321-8, paragraph (30) or (31) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第三百二十一条の八第三十項及び第三十六項から第四十項まで並びに附則第八条の二第三項の規定は、市町村長が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に新法第三百二十一条の八第三十八項各号に掲げる事実が生じたときについても適用する。この場合において、同条第三十項中「この項」とあるのは「この項又は地方税法等の一部を改正する法律（平成二十一年法律第九号）第一条の規定による改正前の地方税法（以下この条において「旧法」という。）第三百二十一条の八第三十項若しくは第三十一項」と、同条第三十七項及び第三十八項中「第三十項」とあるのは「第三十項又は旧法第三百二十一条の八第三十項若しくは第三十一項」とする。 suppl-4211-9/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-3 Notwithstanding the preceding paragraph, the provisions of Article 321-8, paragraph (30) and paragraphs (36) through (40) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act also apply where the mayor of a municipality made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of Article 321-8, paragraph (38) of the New Act arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "this paragraph" in paragraph (30) of that Article is deemed to be replaced with "this paragraph or Article 321-8, paragraph (30) or (31) 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 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (30)" in paragraphs (37) and (38) of that Article is deemed to be replaced with "paragraph (30) or Article 321-8, paragraph (30) or (31) of the Former Act". machine translation, not official --- ## Cites - suppl-4211-9/art-7/par-1: 新法附則第五条の四第八項 → 地方税法 附則第五条の四第八項 (Supplementary Provisions, Article 5-4, paragraph (8)), suppl-3251-226/art-5-4/par-8 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-4/par-8 - suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/art-321-8/par-42 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-42 - suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/art-321-8/par-60 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-60 - suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/en/local-tax-act/art-321-8/par-61 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-61 - suppl-4211-9/art-7/par-2: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第七十九項 (Article 321-8, paragraph (79)), art-321-8/par-79 — https://japanlaw.org/en/local-tax-act/art-321-8/par-79 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-79 - suppl-4211-9/art-7/par-2: 新法第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 - suppl-4211-9/art-7/par-2: 次項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4211-9/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-3 - suppl-4211-9/art-7/par-3: 前項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4211-9/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-2 - suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第四十二項 (Article 321-8, paragraph (42)), art-321-8/par-42 — https://japanlaw.org/en/local-tax-act/art-321-8/par-42 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-42 - suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十項 (Article 321-8, paragraph (60)), art-321-8/par-60 — https://japanlaw.org/en/local-tax-act/art-321-8/par-60 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-60 - suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第六十一項 (Article 321-8, paragraph (61)), art-321-8/par-61 — https://japanlaw.org/en/local-tax-act/art-321-8/par-61 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-61 - suppl-4211-9/art-7/par-3: 第三十六項から第四十項まで → 地方税法 第三百二十一条の八第七十九項 (Article 321-8, paragraph (79)), art-321-8/par-79 — https://japanlaw.org/en/local-tax-act/art-321-8/par-79 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-79 - suppl-4211-9/art-7/par-3: この条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-2 - 地方税法 附則第七条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-2 - 地方税法 附則第七条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-3 - 地方税法 附則第十九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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