# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17. 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: 第十七条 (Supplementary Provisions, Article 17) — address `suppl-4281-13/art-17` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17 - 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. --- ### 第十七条 suppl-4281-13/art-17 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17 **第一項** 三十年新法附則第四条の四第三項及び第四項の規定は、平成三十年度以後の年度分の個人の市町村民税について適用する。 suppl-4281-13/art-17/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-1 The provisions of Article 4-4, paragraphs (3) and (4) of the Supplementary Provisions of the 2018 New Act apply to individual municipal inhabitant tax for fiscal 2018 and subsequent fiscal years. machine translation, not official **第二項** 元年新法第三百十四条の四第一項並びに附則第八条の二の二第七項及び第九項の規定は、附則第一条第五号の四に掲げる規定の施行の日以後に開始する事業年度分の法人の市町村民税及び同日以後に開始する連結事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税及び同日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。 suppl-4281-13/art-17/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-2 The provisions of Article 314-4, paragraph (1) of the Local Tax Act as Amended in 2019, and Article 8-2-2, paragraphs (7) and (9) of the Supplementary Provisions of the Local Tax Act as Amended in 2019, apply to corporate municipal inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions and corporate municipal inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate municipal inhabitant tax for business years that began before that date and corporate municipal inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 元年新法第七百三十四条第三項及び附則第八条の二の二第十三項の規定は、附則第一条第五号の四に掲げる規定の施行の日以後に開始する事業年度分の法人の都民税及び同日以後に開始する連結事業年度分の法人の都民税について適用し、同日前に開始した事業年度分の法人の都民税及び同日前に開始した連結事業年度分の法人の都民税については、なお従前の例による。 suppl-4281-13/art-17/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-3 The provisions of Article 734, paragraph (3) of the Local Tax Act as Amended in 2019, and Article 8-2-2, paragraph (13) of the Supplementary Provisions of the Local Tax Act as Amended in 2019, apply to corporate Tokyo inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions and corporate Tokyo inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate Tokyo inhabitant tax for business years that began before that date and corporate Tokyo inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-13/art-17/par-1: 三十年新法附則第四条の四第三項 → 地方税法 附則第四条の五第三項 (Supplementary Provisions, Article 4-5, paragraph (3)), suppl-3251-226/art-4-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-3 - suppl-4281-13/art-17/par-1: 第四項 → 地方税法 附則第四条の五第四項 (Supplementary Provisions, Article 4-5, paragraph (4)), suppl-3251-226/art-4-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-4 - suppl-4281-13/art-17/par-2: 元年新法第三百十四条の四第一項 → 地方税法 第三百十四条の四第一項 (Article 314-4, paragraph (1)), art-314-4/par-1 — https://japanlaw.org/en/local-tax-act/art-314-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-4/par-1 - suppl-4281-13/art-17/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 - suppl-4281-13/art-17/par-3: 元年新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/en/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-4281-13/art-17/par-3: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 ## 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四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-4 - 地方税法 附則第一条第一項第五号の四（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 - 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/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-20261027T214204-294, 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