# 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-4261-4/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-4261-4/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-4261-4/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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-4261-4/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6 **第一項** 次項に定めるものを除き、二十八年新法の規定中法人の事業税に関する部分は、附則第一条第六号に掲げる規定の施行の日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。 suppl-4261-4/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-1 Except as provided in the following paragraph, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 二十八年新法第七十二条の十三第五項の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項に規定する事実が生ずる場合について適用し、同日前に同号に掲げる規定による改正前の地方税法第七十二条の十三第五項に規定する事実が生じた場合については、なお従前の例による。 suppl-4261-4/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2 The provisions of Article 72-13, paragraph (5) of the 2016 New Act apply to cases where the facts prescribed in that paragraph arise on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to cases where the facts prescribed in Article 72-13, paragraph (5) of the Local Tax Act prior to amendment by the provisions listed in that item arose before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4261-4/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4261-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2 - suppl-4261-4/art-6/par-1: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4261-4/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6 - suppl-4261-4/art-6/par-2: 二十八年新法第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/en/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5 - suppl-4261-4/art-6/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4261-4/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-6 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-1 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/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-20261027T202151-341, 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