# 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-5021-5/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)（延滞金及び還付加算金に関する経過措置） — address `suppl-5021-5/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-5021-5/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/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（延滞金及び還付加算金に関する経過措置） — Transitional Measures Concerning Delinquency Charges and Interest on Refund caption: machine translation, not official suppl-5021-5/art-3 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3 **第一項** 新法附則第三条の二第一項から第五項までの規定は、附則第一条第二号に掲げる規定の施行の日以後の期間に対応する延滞金及び還付加算金について適用し、同日前の期間に対応する延滞金及び還付加算金については、なお従前の例による。 suppl-5021-5/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-3/par-1 The provisions of Article 3-2, paragraphs (1) through (5) of the Supplementary Provisions of the New Act apply to delinquency charges and interest on refund corresponding to the period on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern delinquency charges and interest on refund corresponding to the period before that date. machine translation, not official --- ## Cites - suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-3251-226/art-3-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1 - suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-2 - suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第三項 (Supplementary Provisions, Article 3-2, paragraph (3)), suppl-3251-226/art-3-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-3 - suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第四項 (Supplementary Provisions, Article 3-2, paragraph (4)), suppl-3251-226/art-3-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-4 - suppl-5021-5/art-3/par-1: 新法附則第三条の二第一項から第五項まで → 地方税法 附則第三条の二第五項 (Supplementary Provisions, Article 3-2, paragraph (5)), suppl-3251-226/art-3-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-5 - suppl-5021-5/art-3/par-1: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5021-5/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2 ## 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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-2 --- ## 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-20261027T202151-311, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, 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