# 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-4241-17/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)（事業税に関する経過措置） — address `suppl-4241-17/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-4241-17/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4241-17/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3 **第一項** 新法第七十二条の二十三（第二項第二号、第四号及び第五号に係る部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の二十三第二項に規定する社会保険診療については、なお従前の例による。 suppl-4241-17/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3/par-1 The provisions of Article 72-23 of the New Act (limited to the part relating to paragraph (2), items (ii), (iv) and (v)) apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to social insurance medical care prescribed in Article 72-23, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") provided before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十四年七月一日前に終了する事業年度分の関西国際空港株式会社及び旧法附則第九条第四項に規定する指定造成事業者に対する事業税の資本割の課税標準の算定については、なお従前の例による。 suppl-4241-17/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-3/par-2 With regard to the calculation of the tax base of the capital levy of enterprise tax for Kansai International Airport Co., Ltd. and the designated land developer prescribed in Article 9, paragraph (4) of the Supplementary Provisions of the Former Act for business years ending before July 1, 2012, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-17/art-3/par-1: 新法第七十二条の二十三 → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/art-72-23 · https://japanlaw.org/l/325AC0000000226/art-72-23 --- ## 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-20261027T202151-336, 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