# 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-4221-4/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-4221-4/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-4221-4/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/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-4221-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4 **第一項** 第一条の規定（附則第一条第二号に掲げる改正規定を除く。）による改正後の地方税法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後の解散（合併による解散を除く。）による清算所得に対する事業税（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の分配又は引渡しにより納付すべき法人の事業税を含む。以下この項及び次項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前の解散（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、なお従前の例による。 suppl-4221-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-1 The provisions of the Local Tax Act as amended by Article 1 (excluding the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and enterprise tax on liquidation income due to dissolution on or after the Effective Date (excluding dissolution due to a merger) (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon distribution or delivery of a part of residual assets; the same applies hereinafter in this paragraph and the following paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and enterprise tax on liquidation income due to dissolution before the Effective Date (excluding dissolution due to a merger). machine translation, not official **第二項** 別段の定めがあるものを除き、第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の地方税法の規定中法人の事業税に関する部分は、平成二十二年十月一日以後に合併、分割、現物出資若しくは現物分配（十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における各事業年度に係る法人の事業税について適用し、同日前に合併、分割、現物出資又は事後設立（十月旧法人税法第二条第十二号の六に規定する事後設立をいう。）が行われた場合における各事業年度に係る法人の事業税及び同日前の解散（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、なお従前の例による。 suppl-4221-4/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-2 Except as otherwise provided, the provisions of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for each business year in the case where a merger, split, capital contribution in kind or distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October; in the case of a distribution of residual assets, limited to one resulting from a dissolution on or after that date) is carried out on or after October 1, 2010, in the case where a dissolution (excluding dissolution due to a merger and dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are finalized, and the provisions then in force continue to govern corporate enterprise tax for each business year in the case where a merger, split, capital contribution in kind or post-incorporation acquisition (meaning a post-incorporation acquisition prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) was carried out before that date, and enterprise tax on liquidation income due to dissolution (excluding dissolution due to a merger) before that date. machine translation, not official **第三項** 第一条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の地方税法第七十二条の十三第二十八項の規定は、平成二十二年十月一日以後に同項に規定する他の内国法人が同条第十一項又は第十二項に規定する場合に該当することとなる場合の事業年度について適用する。 suppl-4221-4/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-3 The provisions of Article 72-13, paragraph (28) of the Local Tax Act as amended by Article 1 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) apply to business years in the case where, on or after October 1, 2010, another domestic corporation prescribed in that paragraph comes to fall under the case prescribed in paragraph (11) or (12) of that Article. machine translation, not official --- ## Cites - suppl-4221-4/art-4/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2 - suppl-4221-4/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-4221-4/art-4/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-1 - suppl-4221-4/art-4/par-1: 次項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4221-4/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-2 - suppl-4221-4/art-4/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2 - suppl-4221-4/art-4/par-3: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4221-4/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2 ## 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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-1/par-1/item-2 - 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-4221-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-4/par-1 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-279, 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