# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（検討） — address `suppl-4231-96/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-4231-96/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-96/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. --- ### 第三条（検討） — Review caption: machine translation, not official suppl-4231-96/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3 **第一項** 政府は、この法律の施行後必要に応じ、平成二十三年三月十一日に発生した東北地方太平洋沖地震に伴う原子力発電所の事故による災害（以下この条において「東日本大震災の原子力災害」という。）の状況、原子力損害の賠償に関する法律（昭和三十六年法律第百四十七号）第二条第三項に規定する原子力事業者による損害賠償の実施の状況等を勘案し、東日本大震災の原子力災害の被災者等に係る地方税の税負担軽減措置等及び東日本大震災の原子力災害に伴う地方公共団体の減収の補塡の在り方について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。 suppl-4231-96/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3/par-1 After the enforcement of this Act, as necessary, the government is to review the measures for reducing the local tax burden of victims, etc. of the nuclear disaster of the Great East Japan Earthquake and the manner of making up for the loss of revenue of local governments accompanying the nuclear disaster of the Great East Japan Earthquake, taking into consideration the situation of the disaster caused by the accident at the nuclear power station accompanying the Tohoku District - off the Pacific Ocean Earthquake that occurred on March 11, 2011 (hereinafter in this Article referred to as the "nuclear disaster of the Great East Japan Earthquake"), the status of compensation for damage by the nuclear operator prescribed in Article 2, paragraph (3) of the Act on Compensation for Nuclear Damage (Act No. 147 of 1961), and other matters, and, if it finds it necessary, is to take the required measures based on the results. machine translation, not official --- ## Cites - suppl-4231-96/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4231-96/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3 - suppl-4231-96/art-3/par-1: 原子力損害の賠償に関する法律（昭和三十六年法律第百四十七号）第二条第三項 → e-Gov law 336AC0000000147, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（検討） — https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3/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-20261027T214204-238, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-282, 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