# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6. 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: 第六条 (Supplementary Provisions, Article 6) — address `suppl-4241-69/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6 - 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. --- ### 第六条 suppl-4241-69/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6 **第一項** 新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四から第七十二条の百十六までの規定は、施行日以後に行われる地方消費税の清算又は交付について適用する。この場合において、附則第二条の規定によりなお従前の例によることとされた地方消費税の納付額の払込みがあるときは、これらの規定の適用については、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第一項中「第七十二条の百三第三項」とあるのは「第七十二条の百三第三項及び社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この項及び次条第一項において「地方税法等改正法」という。）附則第二条の規定によりなお従前の例によることとされた地方税法等改正法第一条の規定による改正前の地方税法（以下この項及び次条第一項において「旧地方税法」という。）第七十二条の百三第三項」と、「及び附則第九条の六第三項前段」とあるのは「並びに附則第九条の六第三項前段及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項前段」と、「同項後段」とあるのは「附則第九条の六第三項後段及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の六第三項後段」と、「前条第一項及び附則第九条の十四第一項」とあるのは「前条第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項」と、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十五第一項中「第七十二条の百十三第一項及び附則第九条の十四第一項」とあるのは「第七十二条の百十三第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法第七十二条の百十三第一項並びに附則第九条の十四第一項及び地方税法等改正法附則第二条の規定によりなお従前の例によることとされた旧地方税法附則第九条の十四第一項」とする。 suppl-4241-69/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6/par-1 The provisions of Articles 72-114 through 72-116 of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act apply to the settlement or distribution of local consumption tax made on or after the Effective Date. In this case, where there is a payment of the paid amount of local consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, then, for the application of those provisions, in Article 72-114, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act, the phrase "Article 72-103, paragraph (3)" is deemed to be replaced with "Article 72-103, paragraph (3) and Article 72-103, paragraph (3) of the Local Tax Act prior to amendment by Article 1 of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Local Tax Act Amendment Act') (hereinafter in this paragraph and paragraph (1) of the following Article referred to as the 'Former Local Tax Act') for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions" with "and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions and the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", the phrase "the second sentence of that paragraph" with "the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions and the second sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "the preceding Article, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" with "the preceding Article, paragraph (1) and Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions and Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act"; and in Article 72-115, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act, the phrase "Article 72-113, paragraph (1) and Article 9-14, paragraph (1) of the Supplementary Provisions" is deemed to be replaced with "Article 72-113, paragraph (1) and Article 72-113, paragraph (1) of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act, and Article 9-14, paragraph (1) of the Supplementary Provisions and Article 9-14, paragraph (1) of the Supplementary Provisions of the Former Local Tax Act for which the provisions then in force are to continue to govern pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act". machine translation, not official --- ## Cites - suppl-4241-69/art-6/par-1: 新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15 - suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/en/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114 - suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/en/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115 - suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/en/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116 - suppl-4241-69/art-6/par-1: 附則第二条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4241-69/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-2 - suppl-4241-69/art-6/par-1: 新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/en/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1 - suppl-4241-69/art-6/par-1: 第七十二条の百三第三項 → 地方税法 第七十二条の百三第三項 (Article 72-103, paragraph (3)), art-72-103/par-3 — https://japanlaw.org/en/local-tax-act/art-72-103/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-103/par-3 - suppl-4241-69/art-6/par-1: 次条第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/en/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1 - suppl-4241-69/art-6/par-1: 地方税法等改正法第一条 → e-Gov law 424AC0000000069, 第一条 (Article 1), art-1 — not held in this collection - suppl-4241-69/art-6/par-1: 附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 - suppl-4241-69/art-6/par-1: 前条第一項 → 地方税法 第七十二条の百十三第一項 (Article 72-113, paragraph (1)), art-72-113/par-1 — https://japanlaw.org/en/local-tax-act/art-72-113/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-113/par-1 - suppl-4241-69/art-6/par-1: 附則第九条の十四第一項 → 地方税法 附則第九条の十四第一項 (Supplementary Provisions, Article 9-14, paragraph (1)), suppl-3251-226/art-9-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-14/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/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-20261027T214204-285, 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