# 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-5021-5/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-5021-5/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-5021-5/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/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-5021-5/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/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-5021-5/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/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** 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、電気供給業のうち新法第七十二条の二第一項第三号に規定する小売電気事業等（以下この項において「小売電気事業等」という。）又は同号に規定する発電事業等（以下この項において「発電事業等」という。）を行っていた法人の小売電気事業等又は発電事業等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、小売電気事業等又は発電事業等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-5021-5/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-2 In the case where, for a corporation that, in the business year including the day preceding the first day of the first business year beginning on or after the Effective Date (hereinafter referred to as the "first business year" in this paragraph), was conducting, within the electricity supply business, the retail electricity business, etc. prescribed in Article 72-2, paragraph (1), item (iii) of the New Act (hereinafter referred to as the "retail electricity business, etc." in this paragraph) or the power generation business, etc. prescribed in that item (hereinafter referred to as the "power generation business, etc." in this paragraph), the income of each business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. is calculated pursuant to Article 72-23, paragraph (1) of the New Act in accordance with the rules for calculating the individual income amount (meaning the individual income amount prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this paragraph) of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year, that corporation is deemed to have calculated, for each business year that began within 10 years before the first day of the first business year of that corporation, the income of that business year that is the tax base of enterprise tax relating to the retail electricity business, etc. or the power generation business, etc. pursuant to Article 72-23, paragraph (1) of the Former Act in accordance with the rules for calculating the individual income amount of that corporation relating to the income that is the tax base of corporation tax for that business year of that corporation or the consolidated income that is the tax base of corporation tax for each consolidated business year that includes the last day of that business year. machine translation, not official **第三項** 新法附則第九条の二の二第一項の規定（同項に規定する特定寄附金に係る部分に限る。）は、施行日以後に終了する事業年度分の法人の事業税について適用し、施行日前に終了した事業年度分の法人の事業税については、なお従前の例による。 suppl-5021-5/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-3 The provisions of Article 9-2-2, paragraph (1) of the Supplementary Provisions of the New Act (limited to the part relating to specified donations prescribed in that paragraph) apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-5/art-6/par-2: この項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5021-5/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-2 - suppl-5021-5/art-6/par-2: 新法第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-3 - suppl-5021-5/art-6/par-2: 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-5021-5/art-6/par-3: 新法附則第九条の二の二第一項 → 地方税法 附則第九条の二の二第一項 (Supplementary Provisions, Article 9-2-2, paragraph (1)), suppl-3251-226/art-9-2-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-6/par-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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-302, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-303, 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