# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5. 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: 第五条 (Supplementary Provisions, Article 5) — address `suppl-4251-3/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 - 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. --- ### 第五条 suppl-4251-3/art-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 **第一項** 平成二十八年一月一日前に支払を受けるべき附則第一条第三号に掲げる規定による改正前の地方税法（以下この条において「二十八年旧法」という。）第二十三条第一項第十四号に規定する利子等の支払を受ける日の属する事業年度分の法人の道府県民税及び同日の属する連結事業年度分の法人の道府県民税に係る二十八年旧法第五十三条第二十六項の規定による控除、同条第三十九項の規定による充当、同条第四十項の規定による還付若しくは充当又は同条第四十二項に規定する書類若しくは帳簿の保存、提示若しくは提出については、なお従前の例による。 suppl-4251-3/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1 With regard to the deduction under Article 53, paragraph (26) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2016 Former Act"), the appropriation under Article 53, paragraph (39) of the 2016 Former Act, the refund or appropriation under Article 53, paragraph (40) of the 2016 Former Act, or the retention, presentation or submission of the documents or books prescribed in Article 53, paragraph (42) of the 2016 Former Act, pertaining to corporate prefectural inhabitant tax for the business year that includes the day of receipt of payment of interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 Former Act that is to be received before January 1, 2016 and corporate prefectural inhabitant tax for the consolidated business year that includes that day, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第一条第三号に掲げる規定による改正後の地方税法（以下この条において「二十八年新法」という。）の規定中二十八年新法第二十三条第一項第十四号に規定する利子等に係る道府県民税に関する部分は、平成二十八年一月一日以後に支払を受けるべき同号に規定する利子等について適用し、同日前に支払を受けるべき二十八年旧法第二十三条第一項第十四号に規定する利子等については、なお従前の例による。 suppl-4251-3/art-5/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2 The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2016 New Act") relating to prefectural inhabitant tax on the interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 New Act apply to the interest, etc. prescribed in that item that is to be received on or after January 1, 2016, and with regard to the interest, etc. prescribed in Article 23, paragraph (1), item (xiv) of the 2016 Former Act that is to be received before that day, the provisions then in force continue to govern. machine translation, not official **第三項** 二十八年新法の規定中二十八年新法第二十三条第一項第十五号に規定する特定配当等に係る道府県民税に関する部分は、平成二十八年一月一日以後に支払を受けるべき同号に規定する特定配当等について適用し、同日前に支払を受けるべき二十八年旧法第二十三条第一項第十五号に規定する特定配当等については、なお従前の例による。 suppl-4251-3/art-5/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-3 The provisions of the 2016 New Act relating to prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the 2016 New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after January 1, 2016, and with regard to the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the 2016 Former Act that are to be received before that day, the provisions then in force continue to govern. machine translation, not official **第四項** 二十八年新法の規定中二十八年新法第二十三条第一項第十七号に規定する特定株式等譲渡所得金額に係る道府県民税に関する部分は、平成二十八年一月一日以後に行われる同項第十六号に規定する特定口座内保管上場株式等の譲渡について適用し、同日前に行われた二十八年旧法第二十四条第一項第七号に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。 suppl-4251-3/art-5/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-4 The provisions of the 2016 New Act relating to prefectural inhabitant tax on the amount of capital gains from specified shares, etc. prescribed in Article 23, paragraph (1), item (xvii) of the 2016 New Act apply to the transfer of listed shares, etc. held in a specified account prescribed in item (xvi) of that paragraph made on or after January 1, 2016, and with regard to the transfer of listed shares, etc. held in a specified account prescribed in Article 24, paragraph (1), item (vii) of the 2016 Former Act made before that day, the provisions then in force continue to govern. machine translation, not official **第五項** 附則第一条第五号に掲げる規定による改正後の地方税法（附則第十条第二項及び第十四条において「二十九年新法」という。）の規定中個人の道府県民税に関する部分は、平成二十九年度以後の年度分の個人の道府県民税について適用し、平成二十八年度分までの個人の道府県民税については、なお従前の例による。 suppl-4251-3/art-5/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5 The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (referred to as the "2017 New Act" in Article 10, paragraph (2) and Article 14 of the Supplementary Provisions) relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years on or after fiscal year 2017, and with regard to individual prefectural inhabitant tax for fiscal years up to fiscal year 2016, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4251-3/art-5/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4251-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 - suppl-4251-3/art-5/par-1: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4251-3/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 - suppl-4251-3/art-5/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4251-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 - suppl-4251-3/art-5/par-2: この条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4251-3/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5 - suppl-4251-3/art-5/par-5: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4251-3/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 - suppl-4251-3/art-5/par-5: 附則第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4251-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-2 - suppl-4251-3/art-5/par-5: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-3/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 - 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2 --- ## 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-20261027T214204-286, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-286, 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