# 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-4281-13/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-4281-13/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-4281-13/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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-4281-13/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6 **第一項** 元年新法第七十二条の七十六及び第七百三十四条第四項の規定は、附則第一条第五号の四に掲げる規定の施行の日以後に都道府県に納付される法人の事業税に係る法人事業税交付金（元年新法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の事業税に係る交付金をいう。以下この項から第三項までにおいて同じ。）について適用する。ただし、令和元年度に限り、法人事業税交付金は、同年度内に交付しないで、令和二年度に交付すべき法人事業税交付金に加算して交付するものとする。 suppl-4281-13/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1 The provisions of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 apply to the corporate enterprise tax grant for corporate enterprise tax paid to a prefecture on or after the date of enforcement of the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (meaning a grant for corporate enterprise tax that is to be distributed to municipalities pursuant to Article 72-76 or Article 734, paragraph (4) of the Local Tax Act as Amended in 2019; the same applies hereinafter in this paragraph through paragraph (3)). However, for fiscal 2019 only, the corporate enterprise tax grant is not to be distributed within that fiscal year but is to be added to the corporate enterprise tax grant to be distributed for fiscal 2020 and distributed together with it. machine translation, not official **第二項** 令和二年度における法人事業税交付金に係る元年新法第七十二条の七十六及び第七百三十四条第四項の規定の適用については、元年新法第七十二条の七十六中「統計法（平成十九年法律第五十三号）第二条第四項に規定する基幹統計である事業所統計の最近に公表された結果による各市町村の従業者数」とあるのは「各市町村の市町村民税の法人税割額」と、同項中「統計法第二条第四項に規定する基幹統計である事業所統計の最近に公表された結果による各市町村及び特別区の従業者数」とあるのは「各市町村の市町村民税の法人税割額及び第五条第二項第一号に掲げる税のうち第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課する都民税の法人税割額」とする。 suppl-4281-13/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-2 With respect to the application of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 to the corporate enterprise tax grant for fiscal 2020, in Article 72-76 of the Local Tax Act as Amended in 2019, the words "the number of workers in each municipality based on the most recently published results of the establishment statistics, which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act (Act No. 53 of 2007)" are deemed to be replaced with "the corporation tax levy amount of municipal inhabitant tax of each municipality", and in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019, the words "the number of workers in each municipality and special ward based on the most recently published results of the establishment statistics, which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act" are deemed to be replaced with "the corporation tax levy amount of municipal inhabitant tax of each municipality and the corporation tax levy amount of Tokyo inhabitant tax imposed by the Tokyo Metropolis pursuant to Article 734, paragraph (2) (limited to the part pertaining to item (ii)) among the taxes listed in Article 5, paragraph (2), item (i)". machine translation, not official **第三項** 令和三年度及び令和四年度における法人事業税交付金に係る元年新法第七十二条の七十六及び第七百三十四条第四項の規定の適用については、元年新法第七十二条の七十六中「従業者数」とあるのは「従業者数及び市町村民税の法人税割額」と、同項中「従業者数」とあるのは「従業者数並びに市町村民税の法人税割額及び第五条第二項第一号に掲げる税のうち第七百三十四条第二項（第二号に係る部分に限る。）の規定により都が課する都民税の法人税割額」とする。 suppl-4281-13/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3 With respect to the application of Article 72-76 and Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 to the corporate enterprise tax grant for fiscal 2021 and fiscal 2022, in Article 72-76 of the Local Tax Act as Amended in 2019, the words "the number of workers" are deemed to be replaced with "the number of workers and the corporation tax levy amount of municipal inhabitant tax", and in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019, the words "the number of workers" are deemed to be replaced with "the number of workers and the corporation tax levy amount of municipal inhabitant tax and the corporation tax levy amount of Tokyo inhabitant tax imposed by the Tokyo Metropolis pursuant to Article 734, paragraph (2) (limited to the part pertaining to item (ii)) among the taxes listed in Article 5, paragraph (2), item (i)". machine translation, not official **第四項** 前二項の規定により読み替えられた元年新法第七十二条の七十六に規定する市町村民税の法人税割額並びに前二項の規定により読み替えられた元年新法第七百三十四条第四項に規定する市町村民税の法人税割額及び都民税の法人税割額は、総務省令で定めるところにより算定するものとする。 suppl-4281-13/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-4 The corporation tax levy amount of municipal inhabitant tax prescribed in Article 72-76 of the Local Tax Act as Amended in 2019 as deemed to be replaced pursuant to the preceding two paragraphs, and the corporation tax levy amount of municipal inhabitant tax and the corporation tax levy amount of Tokyo inhabitant tax prescribed in Article 734, paragraph (4) of the Local Tax Act as Amended in 2019 as deemed to be replaced pursuant to the preceding two paragraphs, are to be calculated as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第五項** 附則第一条第十五号に掲げる規定による改正後の地方税法附則第九条第十項の規定は、同号に掲げる規定の施行の日以後に電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号。以下この項において「電気事業法等改正法」という。）第五条の規定による改正後のガス事業法（昭和二十九年法律第五十一号）第二条第四項に規定する託送供給を受けて行われるガスの供給に係る収入金額について適用し、同日前に電気事業法等改正法第五条の規定による改正前のガス事業法第二条第十二項に規定する託送供給を受けて行われた同条第七項に規定する大口供給に係る収入金額については、なお従前の例による。 suppl-4281-13/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-5 The provisions of Article 9, paragraph (10) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to revenue pertaining to the supply of gas made by receiving wheeling service prescribed in Article 2, paragraph (4) of the Gas Business Act (Act No. 51 of 1954) as amended by Article 5 of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015; hereinafter in this paragraph referred to as the "Electricity Business Act, etc. Amendment Act") on or after the date of enforcement of the provisions listed in that item, and with regard to revenue pertaining to the large-volume supply prescribed in Article 2, paragraph (7) of the Gas Business Act made by receiving wheeling service prescribed in Article 2, paragraph (12) of the Gas Business Act prior to amendment by Article 5 of the Electricity Business Act, etc. Amendment Act, before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-13/art-6/par-1: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76 - suppl-4281-13/art-6/par-1: 第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4 - suppl-4281-13/art-6/par-1: 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-6/par-1: この項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4281-13/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1 - suppl-4281-13/art-6/par-1: 第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4281-13/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3 - suppl-4281-13/art-6/par-2: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76 - suppl-4281-13/art-6/par-2: 第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4 - suppl-4281-13/art-6/par-2: 統計法（平成十九年法律第五十三号）第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-4281-13/art-6/par-2: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1 - suppl-4281-13/art-6/par-2: 第七百三十四条第二項 → 地方税法 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2 - suppl-4281-13/art-6/par-2: 第二号 → 地方税法 第七百三十四条第二項第二号 (Article 734, paragraph (2), item (ii)), art-734/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-2 - suppl-4281-13/art-6/par-3: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76 - suppl-4281-13/art-6/par-3: 第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4 - suppl-4281-13/art-6/par-3: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1 - suppl-4281-13/art-6/par-3: 第七百三十四条第二項 → 地方税法 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2 - suppl-4281-13/art-6/par-3: 第二号 → 地方税法 第七百三十四条第二項第二号 (Article 734, paragraph (2), item (ii)), art-734/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-734/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-2 - suppl-4281-13/art-6/par-4: 前二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4281-13/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-2 - suppl-4281-13/art-6/par-4: 前二項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4281-13/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3 - suppl-4281-13/art-6/par-4: 元年新法第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/en/local-tax-act/art-72-76 · https://japanlaw.org/l/325AC0000000226/art-72-76 - suppl-4281-13/art-6/par-4: 元年新法第七百三十四条第四項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4 - suppl-4281-13/art-6/par-5: 附則第一条第十五号 → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4281-13/art-1/par-1/item-15 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-15 - suppl-4281-13/art-6/par-5: 地方税法附則第九条第十項 → 地方税法 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-3251-226/art-9/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-9 - suppl-4281-13/art-6/par-5: 電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号。以下この項において「電気事業法等改正法」という。）第五条 → e-Gov law 427AC0000000047, 第五条 (Article 5), art-5 — not held in this collection - suppl-4281-13/art-6/par-5: ガス事業法（昭和二十九年法律第五十一号）第二条第四項 → e-Gov law 329AC0000000051, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection ## 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 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-15 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-1 - 地方税法 附則第六条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-4 --- ## 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-20261027T214204-293, 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