# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（市町村民税に関する経過措置） — address `suppl-5031-7/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10 - 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. --- ### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-5031-7/art-10 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10 **第一項** 新法第三百十七条の三の二第四項の規定は、施行日以後に行う同項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第三百十七条の三の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-7/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-1 The provisions of Article 317-3-2, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in that paragraph of the matters to be stated in the return prescribed in that paragraph, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in that paragraph. machine translation, not official **第二項** 新法第三百十七条の三の三第四項の規定は、施行日以後に行う新法第三百十七条の三の二第四項に規定する電磁的方法による新法第三百十七条の三の三第四項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第三百十七条の三の二第四項に規定する電磁的方法による旧法第三百十七条の三の三第四項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-7/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-2 The provisions of Article 317-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the New Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 317-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 317-3-3, paragraph (4) of the Former Act. machine translation, not official **第三項** 新法第三百二十八条の七第一項の規定は、令和四年一月一日以後に支払を受けるべき地方税法第三百二十八条に規定する退職手当等（以下この項において「退職手当等」という。）について提出する新法第三百二十八条の七第一項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧法第三百二十八条の七第一項の規定による申告書については、なお従前の例による。 suppl-5031-7/art-10/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3 The provisions of Article 328-7, paragraph (1) of the New Act apply to the returns under Article 328-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 328 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under Article 328-7, paragraph (1) of the Former Act that were submitted for severance pay or other such compensation to be received before that date. machine translation, not official **第四項** 新法附則第三十五条の二の三第五項の規定は、令和四年度以後の年度分の個人の市町村民税について適用し、令和三年度分までの個人の市町村民税については、なお従前の例による。 suppl-5031-7/art-10/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-4 The provisions of Article 35-2-3, paragraph (5) of the Supplementary Provisions of the New Act apply from individual municipal inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2021. machine translation, not official **第五項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村民税及び施行日以後に開始する連結事業年度分の法人の市町村民税について適用し、施行日前に開始した事業年度分の法人の市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。 suppl-5031-7/art-10/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-5 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十七項（同号の規定に係る部分に限る。）及び第十九項（同号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。 suppl-5031-7/art-10/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6 The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions. machine translation, not official **第七項** 新法第二百九十二条第一項第四号の三（新租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十八項（同号の規定に係る部分に限る。）及び第二十項（同号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の日以後に終了する連結事業年度分の法人の市町村民税について適用する。 suppl-5031-7/art-10/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7 The provisions of Article 292, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (18) (limited to the part relating to the provisions of that item) and paragraph (20) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate municipal inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-5031-7/art-10/par-1: 新法第三百十七条の三の二第四項 → 地方税法 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-5 - suppl-5031-7/art-10/par-2: 新法第三百十七条の三の三第四項 → 地方税法 第三百十七条の三の三第四項 (Article 317-3-3, paragraph (4)), art-317-3-3/par-4 — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-4 - suppl-5031-7/art-10/par-2: 新法第三百十七条の三の二第四項 → 地方税法 第三百十七条の三の二第五項 (Article 317-3-2, paragraph (5)), art-317-3-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-5 - suppl-5031-7/art-10/par-3: 新法第三百二十八条の七第一項 → 地方税法 第三百二十八条の七第一項 (Article 328-7, paragraph (1)), art-328-7/par-1 — https://japanlaw.org/en/local-tax-act/art-328-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-7/par-1 - suppl-5031-7/art-10/par-3: 地方税法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-5031-7/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5031-7/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3 - suppl-5031-7/art-10/par-4: 新法附則第三十五条の二の三第五項 → 地方税法 附則第三十五条の二の三第五項 (Supplementary Provisions, Article 35-2-3, paragraph (5)), suppl-3251-226/art-35-2-3/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-2-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-5 - suppl-5031-7/art-10/par-6: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 - suppl-5031-7/art-10/par-6: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7 - suppl-5031-7/art-10/par-6: この項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5031-7/art-10/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6 - suppl-5031-7/art-10/par-6: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5031-7/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 - suppl-5031-7/art-10/par-7: この項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5031-7/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7 - suppl-5031-7/art-10/par-7: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5031-7/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-1 - 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 - 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-3 - 地方税法 附則第十条第六項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-6 - 地方税法 附則第十条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-10/par-7 --- ## 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-20261027T214204-303, 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