# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-12. 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-5081-2/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-12 - 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. --- ### 第十二条 suppl-5081-2/art-12 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-12 **第一項** 第二条の規定による改正後の地方税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。）並びに附則第八条第十四項（同号の規定に係る部分に限る。）及び第十五項（同号の規定に係る部分に限る。）の規定は、附則第一条第十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-5081-2/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-12/par-1 The provisions of Article 292, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 2 (limited to the part pertaining to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation), and Article 8, paragraphs (14) (limited to the part pertaining to that item) and (15) (limited to the part pertaining to that item) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2, 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 (x) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-5081-2/art-12/par-1: 地方税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-5081-2/art-12/par-1: 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-5081-2/art-12/par-1: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5081-2/art-1/par-1/item-10 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-10 ## 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十号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-10 --- ## 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-20261027T214204-310, 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