# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（道府県民税に関する経過措置） — address `suppl-5061-4/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4 - 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. --- ### 第四条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-5061-4/art-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4 **第一項** 新法第七十一条の十五第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の十一第一項に規定する納入申告書の提出期限が到来する道府県民税の利子割について適用し、二号施行日前に当該提出期限が到来した道府県民税の利子割については、なお従前の例による。 suppl-5061-4/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-1 The provisions of Article 71-15, paragraphs (1) and (2) of the New Act apply to the interest levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-11, paragraph (1) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the interest levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date. machine translation, not official **第二項** 新法第七十一条の三十六第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の三十一第二項に規定する納入申告書の提出期限が到来する道府県民税の配当割について適用し、二号施行日前に当該提出期限が到来した道府県民税の配当割については、なお従前の例による。 suppl-5061-4/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-2 The provisions of Article 71-36, paragraphs (1) and (2) of the New Act apply to the dividend levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-31, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the dividend levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date. machine translation, not official **第三項** 新法第七十一条の五十六第一項及び第二項の規定は、二号施行日以後に地方税法第七十一条の五十一第二項に規定する納入申告書の提出期限が到来する道府県民税の株式等譲渡所得割について適用し、二号施行日前に当該提出期限が到来した道府県民税の株式等譲渡所得割については、なお従前の例による。 suppl-5061-4/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-3 The provisions of Article 71-56, paragraphs (1) and (2) of the New Act apply to the share transfer income levy of prefectural inhabitant tax for which the deadline for filing the remittance return prescribed in Article 71-51, paragraph (2) of the Local Tax Act falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern the share transfer income levy of prefectural inhabitant tax for which that deadline for filing fell before the Item 2 Effective Date. machine translation, not official **第四項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県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道府県民税については、なお従前の例による。 suppl-5061-4/art-4/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-4 Except where otherwise provided, the provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that began before the Effective Date. machine translation, not official **第五項** 新法第二十三条第一項（第四号に係る部分に限る。）並びに新法附則第八条第十三項（同号の規定に係る部分に限る。）及び第十四項（同号の規定に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日（附則第十八条第三項において「六号施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用する。 suppl-5061-4/art-4/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-5 The provisions of Article 23, paragraph (1) of the New Act (limited to the part pertaining to item (iv)) and of Article 8, paragraph (13) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of that item) and paragraph (14) of that Article (limited to the part pertaining to the provisions of that item) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions (referred to as the "Item 6 Effective Date" in Article 18, paragraph (3) of the Supplementary Provisions). machine translation, not official **第六項** 新法第五十三条第二十三項、第二十六項及び第二十七項並びに新法附則第八条第二十一項（新法第五十三条第二十七項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道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-5061-4/art-4/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-6 The provisions of Article 53, paragraphs (23), (26) and (27) of the New Act and of Article 8, paragraph (21) of the Supplementary Provisions of the New Act (limited to the part pertaining to the provisions of Article 53, paragraph (27) of the New Act) apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before the Effective Date. machine translation, not official --- ## Cites - suppl-5061-4/art-4/par-1: 新法第七十一条の十五第一項 → 地方税法 第七十一条の十五第一項 (Article 71-15, paragraph (1)), art-71-15/par-1 — https://japanlaw.org/en/local-tax-act/art-71-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-1 - suppl-5061-4/art-4/par-1: 第二項 → 地方税法 第七十一条の十五第二項 (Article 71-15, paragraph (2)), art-71-15/par-2 — https://japanlaw.org/en/local-tax-act/art-71-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-15/par-2 - suppl-5061-4/art-4/par-1: 地方税法第七十一条の十一第一項 → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/en/local-tax-act/art-71-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-1 - suppl-5061-4/art-4/par-2: 新法第七十一条の三十六第一項 → 地方税法 第七十一条の三十六第一項 (Article 71-36, paragraph (1)), art-71-36/par-1 — https://japanlaw.org/en/local-tax-act/art-71-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-1 - suppl-5061-4/art-4/par-2: 第二項 → 地方税法 第七十一条の三十六第二項 (Article 71-36, paragraph (2)), art-71-36/par-2 — https://japanlaw.org/en/local-tax-act/art-71-36/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-36/par-2 - suppl-5061-4/art-4/par-2: 地方税法第七十一条の三十一第二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/en/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 - suppl-5061-4/art-4/par-3: 新法第七十一条の五十六第一項 → 地方税法 第七十一条の五十六第一項 (Article 71-56, paragraph (1)), art-71-56/par-1 — https://japanlaw.org/en/local-tax-act/art-71-56/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-1 - suppl-5061-4/art-4/par-3: 第二項 → 地方税法 第七十一条の五十六第二項 (Article 71-56, paragraph (2)), art-71-56/par-2 — https://japanlaw.org/en/local-tax-act/art-71-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-2 - suppl-5061-4/art-4/par-3: 地方税法第七十一条の五十一第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2 - suppl-5061-4/art-4/par-5: 新法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1 - suppl-5061-4/art-4/par-5: 第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 - suppl-5061-4/art-4/par-5: 第十四項 → 地方税法 附則第八条第十三項 (Supplementary Provisions, Article 8, paragraph (13)), suppl-3251-226/art-8/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-13 - suppl-5061-4/art-4/par-5: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5061-4/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-6 - suppl-5061-4/art-4/par-5: 附則第十八条第三項 → 地方税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5061-4/art-18/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-18/par-3 - suppl-5061-4/art-4/par-6: 新法第五十三条第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/en/local-tax-act/art-53/par-23 · https://japanlaw.org/l/325AC0000000226/art-53/par-23 - suppl-5061-4/art-4/par-6: 第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/en/local-tax-act/art-53/par-26 · https://japanlaw.org/l/325AC0000000226/art-53/par-26 - suppl-5061-4/art-4/par-6: 第二十七項 → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/en/local-tax-act/art-53/par-27 · https://japanlaw.org/l/325AC0000000226/art-53/par-27 - suppl-5061-4/art-4/par-6: 新法附則第八条第二十一項 → 地方税法 附則第八条第二十一項 (Supplementary Provisions, Article 8, paragraph (21)), suppl-3251-226/art-8/par-21 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8/par-21 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-21 ## 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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-2 - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-1/par-1/item-6 --- ## 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-20261027T202151-361, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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