# 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-4241-17/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-4241-17/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-4241-17/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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-4241-17/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三年度分までの個人の市町村民税については、なお従前の例による。 suppl-4241-17/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-1 Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011. machine translation, not official **第二項** 新法第三百十三条第十一項及び第三百十七条の二第一項の規定は、平成二十六年度以後の年度分の個人の市町村民税について適用し、平成二十五年度分までの個人の市町村民税については、なお従前の例による。 suppl-4241-17/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-2 The provisions of Article 313, paragraph (11) and Article 317-2, paragraph (1) of the New Act apply to individual municipal inhabitant tax for fiscal year 2014 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2013. machine translation, not official **第三項** 新法第三百十七条の六第五項から第八項までの規定は、平成二十六年一月一日以後に提出すべき同条第七項に規定する報告書について適用する。 suppl-4241-17/art-7/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-3 The provisions of Article 317-6, paragraphs (5) through (8) of the New Act apply to the reports prescribed in paragraph (7) of that Article that are to be filed on or after January 1, 2014. machine translation, not official **第四項** 新法第三百二十八条の七第一項の規定は、平成二十五年一月一日以後に提出する新法第三百二十八条の六第一項第一号に規定する退職所得申告書について適用する。 suppl-4241-17/art-7/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-4 The provisions of Article 328-7, paragraph (1) of the New Act apply to the retirement income returns prescribed in Article 328-6, paragraph (1), item (i) of the New Act that are filed on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4241-17/art-7/par-2: 新法第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11 - suppl-4241-17/art-7/par-2: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第五項 (Article 317-6, paragraph (5)), art-317-6/par-5 — https://japanlaw.org/en/local-tax-act/art-317-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-5 - suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第六項 (Article 317-6, paragraph (6)), art-317-6/par-6 — https://japanlaw.org/en/local-tax-act/art-317-6/par-6 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-6 - suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/en/local-tax-act/art-317-6/par-7 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-7 - suppl-4241-17/art-7/par-3: 新法第三百十七条の六第五項から第八項まで → 地方税法 第三百十七条の六第八項 (Article 317-6, paragraph (8)), art-317-6/par-8 — https://japanlaw.org/en/local-tax-act/art-317-6/par-8 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-8 - suppl-4241-17/art-7/par-4: 新法第三百二十八条の七第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/en/local-tax-act/art-328-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1 - suppl-4241-17/art-7/par-4: 新法第三百二十八条の六第一項第一号 → 地方税法 第三百二十八条の六第一項第一号 (Article 328-6, paragraph (1), item (i)), art-328-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-328-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-1 ## Cited by 2 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-4241-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-3 --- ## 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-20261027T214204-282, 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