# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（市町村民税に関する経過措置） — address `suppl-5051-1/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14 - 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. --- ### 第十四条（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-5051-1/art-14 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14 **第一項** 新法第三百十四条の規定は、施行日以後に発生する同条第一項に規定する特定非常災害について適用する。 suppl-5051-1/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-1 The provisions of Article 314 of the New Act apply to a specified extraordinary disaster prescribed in paragraph (1) of that Article that occurs on or after the Effective Date. machine translation, not official **第二項** 施行日から令和六年三月三十一日までの間に効力を生ずる新法第三百十四条の七第二項の規定による指定に係る同項の規定の適用については、同項第四号中「この項の規定により受けようとする指定の効力を生ずる日前一年以内」とあるのは、「令和五年四月一日からこの項の規定により受けようとする指定の効力を生ずる日の前日までの間」とする。 suppl-5051-1/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-2 With regard to the application of Article 314-7, paragraph (2) of the New Act to a designation under that paragraph that takes effect during the period from the Effective Date to March 31, 2024, the phrase "within one year before the date on which the designation to be received under this paragraph takes effect" in item (iv) of that paragraph is deemed to be replaced with "during the period from April 1, 2023 to the day preceding the date on which the designation to be received under this paragraph takes effect". machine translation, not official **第三項** 新法第三百十七条の三の二第二項の規定は、令和七年一月一日以後に支払を受けるべき地方税法第三百十七条の二第一項ただし書に規定する給与（以下この項において「給与」という。）について提出する同法第三百十七条の三の二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給与について提出した同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-5051-1/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3 The provisions of Article 317-3-2, paragraph (2) of the New Act apply to the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that are submitted for the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Local Tax Act (hereinafter referred to as "salary" in this paragraph) that is to be received on or after January 1, 2025, and the provisions then in force continue to govern the returns under Article 317-3-2, paragraph (1) of the Local Tax Act that were submitted for salary that is to be received before that date. machine translation, not official **第四項** 新法第三百十七条の六第七項の規定は、施行日以後に提出すべき同項に規定する報告書について適用し、施行日前に提出すべき旧法第三百十七条の六第七項に規定する報告書については、なお従前の例による。 suppl-5051-1/art-14/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-4 The provisions of Article 317-6, paragraph (7) of the New Act apply to the report prescribed in that paragraph that is to be submitted on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 317-6, paragraph (7) of the Former Act that was to be submitted before the Effective Date. machine translation, not official **第五項** 新法第三百二十八条の十一第二項から第八項まで及び第三百二十八条の十二第三項の規定は、一号施行日以後に地方税法第三百二十八条の九第一項に規定する納入申告書の提出期限が到来する個人の市町村民税について適用し、一号施行日前に当該提出期限が到来した個人の市町村民税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した個人の市町村民税に係る旧法第三百二十八条の十一の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第三百二十八条の十二の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第三百二十八条の十一第五項第二号に規定する特定不申告加算金等とみなす。 suppl-5051-1/art-14/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-5 The provisions of Article 328-11, paragraphs (2) through (8) and Article 328-12, paragraph (3) of the New Act apply to individual municipal inhabitant tax for which the deadline for filing the remittance return prescribed in Article 328-9, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 328-11 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 328-12 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to individual municipal inhabitant tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 328-11, paragraph (5), item (ii) of the New Act. machine translation, not official **第六項** 新法附則第三十五条の三第十一項から第二十項までの規定は、同条第十一項の市町村民税の所得割の納税義務者が施行日以後に同条第一項に規定する払込みにより同項に規定する取得をする同項に規定する特定株式について適用し、旧法附則第三十五条の三第十一項の市町村民税の所得割の納税義務者が施行日前に同条第一項に規定する払込みにより同項に規定する取得をした同項に規定する特定株式については、なお従前の例による。 suppl-5051-1/art-14/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-6 The provisions of Article 35-3, paragraphs (11) through (20) of the Supplementary Provisions of the New Act apply to specified shares prescribed in paragraph (1) of that Article that a person liable for the income levy of municipal inhabitant tax prescribed in paragraph (11) of that Article acquires, by the payment prescribed in paragraph (1) of that Article, on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax prescribed in Article 35-3, paragraph (11) of the Supplementary Provisions of the Former Act acquired, by the payment prescribed in paragraph (1) of that Article, before the Effective Date. machine translation, not official **第七項** 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十一項（同号の規定に係る部分に限る。）及び第十二項（同号の規定に係る部分に限る。）の規定は、施行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-5051-1/art-14/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-7 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 (11) (limited to the part relating to the provisions of that item) and paragraph (12) (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 Effective Date. machine translation, not official --- ## Cites - suppl-5051-1/art-14/par-1: 新法第三百十四条 → 地方税法 第三百十四条 (Article 314), art-314 — https://japanlaw.org/en/local-tax-act/art-314 · https://japanlaw.org/l/325AC0000000226/art-314 - suppl-5051-1/art-14/par-1: 同条第一項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/en/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1 - suppl-5051-1/art-14/par-2: 新法第三百十四条の七第二項 → 地方税法 第三百十四条の七第二項 (Article 314-7, paragraph (2)), art-314-7/par-2 — https://japanlaw.org/en/local-tax-act/art-314-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-2 - suppl-5051-1/art-14/par-3: 新法第三百十七条の三の二第二項 → 地方税法 第三百十七条の三の二第二項 (Article 317-3-2, paragraph (2)), art-317-3-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-2 - suppl-5051-1/art-14/par-3: 地方税法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-5051-1/art-14/par-3: この項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5051-1/art-14/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3 - suppl-5051-1/art-14/par-3: 同法第三百十七条の三の二第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-1 - suppl-5051-1/art-14/par-4: 新法第三百十七条の六第七項 → 地方税法 第三百十七条の六第七項 (Article 317-6, paragraph (7)), art-317-6/par-7 — https://japanlaw.org/en/local-tax-act/art-317-6/par-7 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-7 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第二項 (Article 328-11, paragraph (2)), art-328-11/par-2 — https://japanlaw.org/en/local-tax-act/art-328-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-2 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第三項 (Article 328-11, paragraph (3)), art-328-11/par-3 — https://japanlaw.org/en/local-tax-act/art-328-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-3 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第四項 (Article 328-11, paragraph (4)), art-328-11/par-4 — https://japanlaw.org/en/local-tax-act/art-328-11/par-4 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-4 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第五項 (Article 328-11, paragraph (5)), art-328-11/par-5 — https://japanlaw.org/en/local-tax-act/art-328-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-5 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/en/local-tax-act/art-328-11/par-6 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-6 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第七項 (Article 328-11, paragraph (7)), art-328-11/par-7 — https://japanlaw.org/en/local-tax-act/art-328-11/par-7 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-7 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第二項から第八項まで → 地方税法 第三百二十八条の十一第八項 (Article 328-11, paragraph (8)), art-328-11/par-8 — https://japanlaw.org/en/local-tax-act/art-328-11/par-8 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-8 - suppl-5051-1/art-14/par-5: 第三百二十八条の十二第三項 → 地方税法 第三百二十八条の十二第三項 (Article 328-12, paragraph (3)), art-328-12/par-3 — https://japanlaw.org/en/local-tax-act/art-328-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-12/par-3 - suppl-5051-1/art-14/par-5: 地方税法第三百二十八条の九第一項 → 地方税法 第三百二十八条の九第一項 (Article 328-9, paragraph (1)), art-328-9/par-1 — https://japanlaw.org/en/local-tax-act/art-328-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-9/par-1 - suppl-5051-1/art-14/par-5: 新法第三百二十八条の十一第五項第二号 → 地方税法 第三百二十八条の十一第五項第二号 (Article 328-11, paragraph (5), item (ii)), art-328-11/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-328-11/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-5/item-2 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十一項 (Supplementary Provisions, Article 35-3, paragraph (11)), suppl-3251-226/art-35-3/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-11 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十二項 (Supplementary Provisions, Article 35-3, paragraph (12)), suppl-3251-226/art-35-3/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-12 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十三項 (Supplementary Provisions, Article 35-3, paragraph (13)), suppl-3251-226/art-35-3/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-13 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十四項 (Supplementary Provisions, Article 35-3, paragraph (14)), suppl-3251-226/art-35-3/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-14 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十五項 (Supplementary Provisions, Article 35-3, paragraph (15)), suppl-3251-226/art-35-3/par-15 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-15 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十六項 (Supplementary Provisions, Article 35-3, paragraph (16)), suppl-3251-226/art-35-3/par-16 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-16 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十七項 (Supplementary Provisions, Article 35-3, paragraph (17)), suppl-3251-226/art-35-3/par-17 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-17 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十八項 (Supplementary Provisions, Article 35-3, paragraph (18)), suppl-3251-226/art-35-3/par-18 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-18 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第十九項 (Supplementary Provisions, Article 35-3, paragraph (19)), suppl-3251-226/art-35-3/par-19 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-19 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-19 - suppl-5051-1/art-14/par-6: 新法附則第三十五条の三第十一項から第二十項まで → 地方税法 附則第三十五条の三第二十項 (Supplementary Provisions, Article 35-3, paragraph (20)), suppl-3251-226/art-35-3/par-20 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-20 - suppl-5051-1/art-14/par-6: 同条第一項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-1 - suppl-5051-1/art-14/par-7: 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-5051-1/art-14/par-7: 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-5051-1/art-14/par-7: この項 → 地方税法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-5051-1/art-14/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-7 ## 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-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - 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-5051-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-3 - 地方税法 附則第四条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-4/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-8 - 地方税法 附則第十四条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-3 - 地方税法 附則第十四条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-14/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/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-20261027T214204-306, 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-20261027T214204-306, 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