# 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-4301-3/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)（事業税に関する経過措置） — address `suppl-4301-3/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-4301-3/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4301-3/art-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行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、施行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-4301-3/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条（第五号中法人の事業税に係る部分に限る。）の規定は、附則第一条第三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-4301-3/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2 The provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date. machine translation, not official **第三項** 前項の規定により新法第七十二条（第五号中法人の事業税に係る部分に限る。）の規定の適用がある場合における旧恒久的施設を有していた外国法人（附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設（旧法第七十二条第五号に規定する恒久的施設をいう。以下この項及び第七項において同じ。）を有していた地方税法の施行地に本店又は主たる事務所若しくは事業所を有しない法人（新法第七十二条第五号に規定する恒久的施設に該当するものを有していなかったものに限る。）をいう。）又は旧恒久的施設を有していなかった外国法人（同日において旧恒久的施設を有していなかった地方税法の施行地に本店又は主たる事務所若しくは事業所を有しない法人（当該恒久的施設に該当するものを有していたものに限る。）をいう。）に係る新法第七十二条の二第六項、第七十二条の十三第五項及び第七十二条の二十六第一項の規定の適用については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第七十二条の二第六項 外国法人 旧恒久的施設を有していた外国法人（地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項及び第七十二条の十三第五項において「地方税法等改正法」という。）附則第六条第三項に規定する旧恒久的施設を有していた外国法人をいう。第七十二条の十三第五項において同じ。） 恒久的施設 旧恒久的施設（地方税法等改正法第一条の規定による改正前の地方税法第七十二条第五号に規定する恒久的施設をいう。第七十二条の二十六第一項において同じ。） 第七十二条の十三第五項 恒久的施設を有しない外国法人 地方税法等改正法附則第六条第三項に規定する旧恒久的施設を有していなかつた外国法人 恒久的施設を有する外国法人 旧恒久的施設を有していた外国法人 なつた日まで なつた日の前日まで 第七十二条の二十六第一項 恒久的施設 旧恒久的施設 suppl-4301-3/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3 With regard to the application of the provisions of Article 72-2, paragraph (6), Article 72-13, paragraph (5) and Article 72-26, paragraph (1) of the New Act to a foreign corporation that had a former permanent establishment (meaning a corporation that has no head office, or principal office or place of business, in the area where the Local Tax Act is enforced and that had a former permanent establishment (meaning the permanent establishment prescribed in Article 72, item (v) of the Former Act; the same applies hereinafter in this paragraph and paragraph (7)) on the day before the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (limited to one that did not have a permanent establishment falling under the permanent establishment prescribed in Article 72, item (v) of the New Act)) or a foreign corporation that did not have a former permanent establishment (meaning a corporation that has no head office, or principal office or place of business, in the area where the Local Tax Act is enforced and that did not have a former permanent establishment on that day (limited to one that had a permanent establishment falling under that permanent establishment)), in the case where the provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply pursuant to the provisions of the preceding paragraph, the words and phrases set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table. Article 72-2, paragraph (6) foreign corporation foreign corporation that had a former permanent establishment (meaning a foreign corporation that had a former permanent establishment prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter referred to in this paragraph and Article 72-13, paragraph (5) as the "Local Tax Act Amendment Act"); the same applies in Article 72-13, paragraph (5)) permanent establishment former permanent establishment (meaning the permanent establishment prescribed in Article 72, item (v) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Local Tax Act Amendment Act; the same applies in Article 72-26, paragraph (1)) Article 72-13, paragraph (5) foreign corporation that has no permanent establishment foreign corporation that did not have a former permanent establishment prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Local Tax Act Amendment Act foreign corporation that has a permanent establishment foreign corporation that had a former permanent establishment until the day it became until the day before the day it became Article 72-26, paragraph (1) permanent establishment former permanent establishment machine translation, not official **第四項** 所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における所得税法等改正法附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人又は同項に規定する旧恒久的施設を有していなかった外国法人に係る新法第七十二条の二十六第八項及び第七十二条の四十第一項の規定の適用については、新法第七十二条の二十六第八項中「第百四十四条の三第一項ただし書」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項の規定により読み替えて適用される同法第二条の規定による改正後の法人税法（第七十二条の四十第一項第二号において「読替え後の新法人税法」という。）第百四十四条の三第一項ただし書」と、「同法」とあるのは「法人税法」と、新法第七十二条の四十第一項第二号中「第百四十四条の六第一項」とあるのは「読替え後の新法人税法第百四十四条の六第一項」とする。 suppl-4301-3/art-6/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4 With regard to the application of the provisions of Article 72-26, paragraph (8) and Article 72-40, paragraph (1) of the New Act to a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act or a foreign corporation that did not have a former permanent establishment prescribed in that paragraph, in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the phrase "the proviso to Article 144-3, paragraph (1)" in Article 72-26, paragraph (8) of the New Act is deemed to be replaced with "the proviso to Article 144-3, paragraph (1) of the Corporation Tax Act after the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) as applied with terms replaced pursuant to the provisions of Article 21, paragraph (2) of the Supplementary Provisions of that Act (referred to in Article 72-40, paragraph (1), item (ii) as the "New Corporation Tax Act after replacement")", the phrase "that Act" with "the Corporation Tax Act", and the phrase "Article 144-6, paragraph (1)" in Article 72-40, paragraph (1), item (ii) of the New Act with "Article 144-6, paragraph (1) of the New Corporation Tax Act after replacement". machine translation, not official **第五項** 前二項に定めるもののほか、第二項の規定により新法第七十二条（第五号中法人の事業税に係る部分に限る。）の規定の適用がある場合又は所得税法等改正法附則第二十一条第一項の規定により新法人税法第二条（第十二号の十九に係る部分に限る。）の規定の適用がある場合における法人の事業税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-4301-3/art-6/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5 In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning corporate enterprise tax in the case where the provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to corporate enterprise tax) apply pursuant to the provisions of paragraph (2), or in the case where the provisions of Article 2 of the New Corporation Tax Act (limited to the part pertaining to item (xii)-19) apply pursuant to the provisions of Article 21, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, are specified by Cabinet Order. machine translation, not official **第六項** 新法第七十二条（第五号中個人の事業税に係る部分に限る。）の規定は、令和二年度以後の年度分の個人の事業税について適用し、令和元年度分までの個人の事業税については、なお従前の例による。 suppl-4301-3/art-6/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6 The provisions of Article 72 of the New Act (limited to the part of item (v) pertaining to individual enterprise tax) apply to individual enterprise tax for fiscal 2020 and subsequent fiscal years, and the provisions then in force continue to govern individual enterprise tax for fiscal years through fiscal 2019. machine translation, not official **第七項** 前項の規定により新法第七十二条（第五号中個人の事業税に係る部分に限る。）の規定の適用がある場合における附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設を有していた地方税法の施行地に主たる事務所又は事業所を有しない個人（新法第七十二条第五号に規定する恒久的施設に該当するものを有していなかったものに限る。）に係る新法第七十二条の二第六項の規定の適用については、同項中「この法律の施行地に主たる事務所若しくは事業所を有しない個人」とあるのは「地方税法等の一部を改正する法律（平成三十年法律第三号。以下この項において「地方税法等改正法」という。）附則第一条第三号に掲げる規定の施行の日の前日において旧恒久的施設（地方税法等改正法第一条の規定による改正前の第七十二条第五号に規定する恒久的施設をいう。以下この項において同じ。）を有していたこの法律の施行地に主たる事務所若しくは事業所を有しない個人（恒久的施設に該当するものを有していなかつたものに限る。）」と、「恒久的施設」とあるのは「旧恒久的施設」とする。 suppl-4301-3/art-6/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7 In the case where the provisions of Article 72 (limited to the part relating to individual enterprise tax in item (v)) of the New Act apply pursuant to the preceding paragraph, for the purpose of applying the provisions of Article 72-2, paragraph (6) of the New Act to an individual who has no principal office or place of business in the area where the Local Tax Act applies and who had a former permanent establishment on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions (limited to one who did not have anything falling under a permanent establishment prescribed in Article 72, item (v) of the New Act), the phrase "an individual who has no principal office or place of business in the area where this Act applies" in that paragraph is deemed to be replaced with "an individual who, on the day before the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018; hereinafter in this paragraph referred to as the "Local Tax Act, etc. Amendment Act"), had a former permanent establishment (meaning a permanent establishment prescribed in Article 72, item (v) prior to amendment by the provisions of Article 1 of the Local Tax Act, etc. Amendment Act; the same applies hereinafter in this paragraph) and has no principal office or place of business in the area where this Act applies (limited to one who did not have anything falling under a permanent establishment)", and the phrase "permanent establishment" is deemed to be replaced with "former permanent establishment". machine translation, not official **第八項** 前項に定めるもののほか、第六項の規定により新法第七十二条（第五号中個人の事業税に係る部分に限る。）の規定の適用がある場合における個人の事業税に関する規定の適用に関し必要な事項は、政令で定める。 suppl-4301-3/art-6/par-8 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8 In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions concerning individual enterprise tax in the case where the provisions of Article 72 (limited to the part relating to individual enterprise tax in item (v)) of the New Act apply pursuant to the provisions of paragraph (6) are specified by Cabinet Order. machine translation, not official **第九項** 施行日以後最初に開始する事業年度（以下この項において「最初事業年度」という。）開始の日の前日を含む事業年度において、ガス供給業のうちガス事業法（昭和二十九年法律第五十一号）第二条第五項に規定する一般ガス導管事業及び同条第七項に規定する特定ガス導管事業以外のもの（以下この項において「特定ガス供給業」という。）を行っていた法人（同条第十項に規定するガス製造事業者及び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）附則第二十二条第一項に規定する旧一般ガスみなしガス小売事業者（同項の義務を負う者に限る。）を除く。）の特定ガス供給業に係る事業税の課税標準である各事業年度の所得を新法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額（法人税法第八十一条の十八第一項に規定する個別所得金額をいう。以下この項において同じ。）の計算の例により算定する場合には、当該法人が、当該法人の最初事業年度開始の日前十年以内に開始した各事業年度において、特定ガス供給業に係る事業税の課税標準である当該各事業年度の所得を旧法第七十二条の二十三第一項の規定により当該法人の当該各事業年度の法人税の課税標準である所得又は当該各事業年度終了の日の属する各連結事業年度の法人税の課税標準である連結所得に係る当該法人の個別所得金額の計算の例により算定していたものとみなす。 suppl-4301-3/art-6/par-9 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9 If a corporation that, in the business year that includes the day before the day on which the first business year beginning on or after the Effective Date (hereinafter in this paragraph referred to as the "first business year") begins, was conducting specified gas supply business (meaning gas supply business other than the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act (Act No. 51 of 1954) and the specified gas pipeline business prescribed in paragraph (7) of that Article; hereinafter in this paragraph referred to as "specified gas supply business") (excluding a gas producer prescribed in paragraph (10) of that Article and a former general gas deemed gas retailer prescribed in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) (limited to one that is subject to the obligation under that paragraph)) has the income of each business year that is the tax base of enterprise tax relating to its specified gas supply business calculated, pursuant to Article 72-23, paragraph (1) of the New Act, according to the example of the calculation of the individual income amount of that corporation (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) relating to the income that is the tax base of corporation tax of that corporation for each business year or the consolidated income that is the tax base of corporation tax for each consolidated business year including the last day of each business year, that corporation is deemed to have calculated, for each business year beginning within 10 years before the first day of the first business year of that corporation, the income of each business year that is the tax base of enterprise tax relating to specified gas supply business, pursuant to Article 72-23, paragraph (1) of the Former Act, according to the example of the calculation of the individual income amount of that corporation relating to the income that is the tax base of corporation tax of that corporation for each business year or the consolidated income that is the tax base of corporation tax for each consolidated business year including the last day of each business year. machine translation, not official **第十項** 新法第七十二条の二十三第三項（第二号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧法第七十二条の二十三第三項に規定する社会保険診療については、なお従前の例による。 suppl-4301-3/art-6/par-10 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-10 The provisions of Article 72-23, paragraph (3) of the New Act (limited to the part relating to items (ii) and (iv)) apply to social insurance medical care prescribed in that paragraph provided on or after the Effective Date, and with regard to social insurance medical care prescribed in Article 72-23, paragraph (3) of the Former Act provided before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十一項** 法人の施行日前に終了した事業年度に係る旧法第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書（令和三年四月一日以後に提出するものを除く。）及び法人の施行日前に旧法第七十二条の二十六第一項の規定により申告納付の義務が発生した同条の規定による申告書並びにこれらの申告書に係る旧法第七十二条の三十三第二項又は第三項の規定による修正申告書で法人が施行日前に提出したものに係る旧法第七十二条の三十五第一項から第三項までの規定による自署及び押印については、なお従前の例による。 suppl-4301-3/art-6/par-11 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-11 With regard to the signature and seal under Article 72-35, paragraphs (1) through (3) of the Former Act on the returns of a corporation under Article 72-25, Article 72-28 or Article 72-29 of the Former Act for business years ending before the Effective Date (excluding those submitted on or after April 1, 2021), the returns of a corporation under Article 72-26 of the Former Act for which the obligation of filing and payment arose pursuant to paragraph (1) of that Article before the Effective Date, and the amended returns under Article 72-33, paragraph (2) or (3) of the Former Act relating to those returns that the corporation submitted before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十二項** 新法第七十二条の四十五の二第二項及び第三項の規定は、平成二十九年一月一日以後に同条第一項の申告書の提出期限が到来する法人の事業税に係る延滞金について適用する。 suppl-4301-3/art-6/par-12 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-12 The provisions of Article 72-45-2, paragraphs (2) and (3) of the New Act apply to delinquency charges relating to corporate enterprise tax for which the deadline for filing the return referred to in paragraph (1) of that Article arrives on or after January 1, 2017. machine translation, not official --- ## Cites - suppl-4301-3/art-6/par-2: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4301-3/art-6/par-2: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5 - suppl-4301-3/art-6/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3 - suppl-4301-3/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4301-3/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2 - suppl-4301-3/art-6/par-3: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4301-3/art-6/par-3: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5 - suppl-4301-3/art-6/par-3: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3 - suppl-4301-3/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4301-3/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3 - suppl-4301-3/art-6/par-3: 第七項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4301-3/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7 - suppl-4301-3/art-6/par-3: 新法第七十二条の二第六項 → 地方税法 第七十二条の二第六項 (Article 72-2, paragraph (6)), art-72-2/par-6 — https://japanlaw.org/en/local-tax-act/art-72-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-6 - suppl-4301-3/art-6/par-3: 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-4301-3/art-6/par-3: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-4301-3/art-6/par-3: 地方税法等改正法第一条 → e-Gov law 430AC0000000003, 第一条 (Article 1), art-1 — not held in this collection - suppl-4301-3/art-6/par-4: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2 - suppl-4301-3/art-6/par-4: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19 - suppl-4301-3/art-6/par-4: 新法第七十二条の二十六第八項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/art-72-26/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-8 - suppl-4301-3/art-6/par-4: 第七十二条の四十第一項 → 地方税法 第七十二条の四十第一項 (Article 72-40, paragraph (1)), art-72-40/par-1 — https://japanlaw.org/en/local-tax-act/art-72-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1 - suppl-4301-3/art-6/par-4: 第百四十四条の三第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1 - suppl-4301-3/art-6/par-4: 同法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection - suppl-4301-3/art-6/par-4: 第七十二条の四十第一項第二号 → 地方税法 第七十二条の四十第一項第二号 (Article 72-40, paragraph (1), item (ii)), art-72-40/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-40/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1/item-2 - suppl-4301-3/art-6/par-4: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - suppl-4301-3/art-6/par-4: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1 - suppl-4301-3/art-6/par-5: 前二項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4301-3/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3 - suppl-4301-3/art-6/par-5: 前二項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4301-3/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-4 - suppl-4301-3/art-6/par-5: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4301-3/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-2 - suppl-4301-3/art-6/par-5: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4301-3/art-6/par-5: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5 - suppl-4301-3/art-6/par-5: 新法人税法第二条 → 法人税法 第二条 (Article 2), art-2 — https://japanlaw.org/en/corporation-tax-act/art-2 · https://japanlaw.org/l/340AC0000000034/art-2 - suppl-4301-3/art-6/par-5: 第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19 - suppl-4301-3/art-6/par-6: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4301-3/art-6/par-6: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5 - suppl-4301-3/art-6/par-7: 前項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4301-3/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6 - suppl-4301-3/art-6/par-7: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4301-3/art-6/par-7: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5 - suppl-4301-3/art-6/par-7: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4301-3/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3 - suppl-4301-3/art-6/par-7: 新法第七十二条の二第六項 → 地方税法 第七十二条の二第六項 (Article 72-2, paragraph (6)), art-72-2/par-6 — https://japanlaw.org/en/local-tax-act/art-72-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-6 - suppl-4301-3/art-6/par-7: 地方税法等改正法第一条 → e-Gov law 430AC0000000003, 第一条 (Article 1), art-1 — not held in this collection - suppl-4301-3/art-6/par-8: 前項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-4301-3/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7 - suppl-4301-3/art-6/par-8: 第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4301-3/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-6 - suppl-4301-3/art-6/par-8: 新法第七十二条 → 地方税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/local-tax-act/art-72 · https://japanlaw.org/l/325AC0000000226/art-72 - suppl-4301-3/art-6/par-8: 第五号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72/par-1/item-5 - suppl-4301-3/art-6/par-9: この項 → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-4301-3/art-6/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9 - suppl-4301-3/art-6/par-9: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - suppl-4301-3/art-6/par-9: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection - suppl-4301-3/art-6/par-9: 同条第十項 → e-Gov law 329AC0000000051, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection - suppl-4301-3/art-6/par-9: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/en/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1 - suppl-4301-3/art-6/par-10: 新法第七十二条の二十三第三項 → 地方税法 第七十二条の二十三第三項 (Article 72-23, paragraph (3)), art-72-23/par-3 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3 - suppl-4301-3/art-6/par-10: 第二号 → 地方税法 第七十二条の二十三第三項第二号 (Article 72-23, paragraph (3), item (ii)), art-72-23/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-2 - suppl-4301-3/art-6/par-10: 第四号 → 地方税法 第七十二条の二十三第三項第四号 (Article 72-23, paragraph (3), item (iv)), art-72-23/par-3/item-4 — https://japanlaw.org/en/local-tax-act/art-72-23/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-3/item-4 - suppl-4301-3/art-6/par-12: 新法第七十二条の四十五の二第二項 → 地方税法 第七十二条の四十五の二第二項 (Article 72-45-2, paragraph (2)), art-72-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-2 - suppl-4301-3/art-6/par-12: 第三項 → 地方税法 第七十二条の四十五の二第三項 (Article 72-45-2, paragraph (3)), art-72-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-3 - suppl-4301-3/art-6/par-12: 同条第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-3 - 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3 - 地方税法 附則第六条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-5 - 地方税法 附則第六条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-7 - 地方税法 附則第六条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-8 - 地方税法 附則第六条第九項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-9 - 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/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-20261027T202151-351, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-351, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-297, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-298, 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