# 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-5031-7/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) — address `suppl-5031-7/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-5031-7/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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 suppl-5031-7/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6 **第一項** 次項に定めるものを除き、附則第一条第三号に掲げる規定による改正後の地方税法（同項及び附則第十六条において「四年新法」という。）の規定中法人の事業税に関する部分は、同号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了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-5031-7/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-1 Except as provided in the following paragraph, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2022 New Act" in that paragraph and Article 16 of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official **第二項** 四年新法附則第九条第二十二項の規定は、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する。 suppl-5031-7/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-2 The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the 2022 New Act 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. machine translation, not official --- ## Cites - suppl-5031-7/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5031-7/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/par-2 - suppl-5031-7/art-6/par-1: 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-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3 - suppl-5031-7/art-6/par-1: 附則第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5031-7/art-16 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-16 - suppl-5031-7/art-6/par-2: 四年新法附則第九条第二十二項 → 地方税法 附則第九条第二十二項 (Supplementary Provisions, Article 9, paragraph (22)), suppl-3251-226/art-9/par-22 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-22 - suppl-5031-7/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-5031-7/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3 ## Cited by 2 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-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3 - 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-6/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-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