# 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-4291-2/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)（保全差押えに関する経過措置） — address `suppl-4291-2/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-4291-2/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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（保全差押えに関する経過措置） — Transitional Measures concerning Provisional Seizure for Preservation caption: machine translation, not official suppl-4291-2/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3 **第一項** 附則第一条第四号に掲げる規定の施行の日前にされた同号に掲げる規定による改正前の地方税法（以下「三十年旧法」という。）において準用する所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下「所得税法等改正法」という。）第十条の規定による廃止前の国税犯則取締法（明治三十三年法律第六十七号。以下「廃止前国税犯則取締法」という。）の規定による差押え又は領置は、同号に掲げる規定による改正後の地方税法（以下「三十年新法」という。）第十六条の四第一項の規定の適用については、三十年新法第一章第十六節第一款の規定による差押え又は領置とみなす。 suppl-4291-2/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3/par-1 Seizure or retention made before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions under the provisions of the National Tax Violations Control Act (Act No. 67 of 1900; hereinafter referred to as the "National Tax Violations Control Act Before Its Repeal") before its repeal by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017; hereinafter referred to as the "Income Tax Act Amendment Act"), as applied mutatis mutandis in the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2018 Former Act"), is deemed, for the application of the provisions of Article 16-4, paragraph (1) of the Local Tax Act after the amendment by the provisions set forth in that item (hereinafter referred to as the "2018 New Act"), to be seizure or retention under the provisions of Chapter I, Section 16, Subsection 1 of the 2018 New Act. machine translation, not official --- ## Cites - suppl-4291-2/art-3/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4 - suppl-4291-2/art-3/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下「所得税法等改正法」という。）第十条 → e-Gov law 429AC0000000004, 第十条 (Article 10), art-10 — not held in this collection - suppl-4291-2/art-3/par-1: 第十六条の四第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/art-16-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-4/par-1 ## Cited by 1 provision cites 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-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-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-20261027T214204-295, 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