# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3)
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- 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: 第三条 (Supplementary Provisions, Article 3)（事業税に関する経過措置） — address `suppl-4231-83/art-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3
- 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.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-4231-83/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3
**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、施行日以後に開始する事業年度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に係る法人の事業税については、なお従前の例による。
suppl-4231-83/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3/par-1
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十二条の二十四の二の規定は、施行日の翌日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
suppl-4231-83/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3/par-2
The provisions of Article 72-24-2 of the New Act apply to corporate enterprise tax for business years beginning on or after the day following the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that day.
machine translation, not official
**第三項** 新法第七十二条の二十六の規定は、平成二十三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については、なお従前の例による。
suppl-4231-83/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-3/par-3
The provisions of Article 72-26 of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2011, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
machine translation, not official
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## Cites
- suppl-4231-83/art-3/par-2: 新法第七十二条の二十四の二 → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/art-72-24-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-2
- suppl-4231-83/art-3/par-3: 新法第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/art-72-26 · https://japanlaw.org/l/325AC0000000226/art-72-26
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/par-1
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## 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-20261027T214204-281, 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