# 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-4271-2/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)（還付加算金に関する経過措置） — address `suppl-4271-2/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-4271-2/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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（還付加算金に関する経過措置） — Transitional Measures for Interest on Refund caption: machine translation, not official suppl-4271-2/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の四第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に還付のため支出を決定し、又は充当する過納金に加算すべき金額について適用する。ただし、施行日前に所得税についての更正の請求又は所得税の申告書（同項第三号に規定する所得税の申告書をいう。以下この条において同じ。）の提出が行われた場合において、当該更正の請求に基づく更正又は当該所得税の申告書の提出に基因してされた賦課決定により、納付し、又は納入すべき額が減少した地方税に係る過納金に加算すべき金額については、なお従前の例による。 suppl-4271-2/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3/par-1 The provisions of Article 17-4, paragraph (1) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the amount to be added to an overpayment for which a decision to disburse for refund is made or which is appropriated on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date"); provided, however, that where, before the Effective Date, a request for reassessment concerning income tax or an income tax return (meaning an income tax return prescribed in Article 17-4, paragraph (1), item (iii) of the New Act; the same applies hereinafter in this Article) was filed, with regard to the amount to be added to an overpayment pertaining to local taxes the amount of which to be paid or remitted decreased due to a reassessment based on that request for reassessment or an assessment determination made on the basis of the filing of that income tax return, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-2/art-3/par-1: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1 - suppl-4271-2/art-3/par-1: 同項第三号 → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-3 - suppl-4271-2/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4271-2/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第一項（還付加算金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-3/par-1 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-279, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-288, 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