# 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-5051-31/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)（地方税法の一部改正に伴う経過措置） — address `suppl-5051-31/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-5051-31/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-31/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（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-5051-31/art-6 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-6 **第一項** 第五条の規定（附則第一条第三号に掲げる改正規定に限る。）による改正後の地方税法第七百三条の四及び第七百三条の五第三項の規定は、令和五年度分の国民健康保険税のうち令和六年一月以後の期間に係るもの及び令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分の国民健康保険税のうち令和五年十二月以前の期間に係るもの及び令和四年度分までの国民健康保険税については、なお従前の例による。 suppl-5051-31/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-6/par-1 The provisions of Article 703-4 and Article 703-5, paragraph (3) of the Local Tax Act as amended by the provisions of Article 5 (limited to the amending provisions set forth in Article 1, item (iii) of the Supplementary Provisions) apply to national health insurance tax for fiscal year 2023 that pertains to the period on or after January 2024 and national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 that pertains to the period on or before December 2023 and national health insurance tax for fiscal year 2022 and earlier, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5051-31/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-5051-31/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-3 - suppl-5051-31/art-6/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-5051-31/art-6/par-1: 第七百三条の五第三項 → 地方税法 第七百三条の五第三項 (Article 703-5, paragraph (3)), art-703-5/par-3 — https://japanlaw.org/en/local-tax-act/art-703-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-3 ## 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三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5051-31/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-31/art-1/par-1/item-3 --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-307, 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