# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-5081-2/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3 - 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. --- ### 第三条（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-5081-2/art-3 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3 **第一項** 別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分（地方税法第四十一条第四項において準用する新法第三百三十二条の二、新法第七十一条の二十の二、第七十一条の四十一の二、第七十一条の六十一の二及び第七百三十九条の六の規定を除く。）は、令和八年度以後の年度分の個人の道府県民税について適用し、令和七年度分までの個人の道府県民税については、なお従前の例による。 suppl-5081-2/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-1 Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax (excluding the provisions of Article 332-2 of the New Act as applied mutatis mutandis pursuant to Article 41, paragraph (4) of the Local Tax Act, and Article 71-20-2, Article 71-41-2, Article 71-61-2 and Article 739-6 of the New Act) apply to individual prefectural inhabitant tax for fiscal year 2026 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 新法の規定中新法第二十三条第一項第十五号に規定する特定配当等に係る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。）以後に支払を受けるべき同号に規定する特定配当等について適用し、施行日前に支払を受けるべき旧法第二十三条第一項第十五号に規定する特定配当等については、なお従前の例による。 suppl-5081-2/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-3 The provisions of the New Act concerning prefectural inhabitant tax on the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the New Act apply to the specified dividends, etc. prescribed in that item that are to be received on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for the specified dividends, etc. prescribed in Article 23, paragraph (1), item (xv) of the Former Act that were to be received before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第三十七条の二第二項に規定する指定対象期間（次項において「指定対象期間」という。）の初日が次の表の上欄に掲げる期間に属する場合における同条第二項の規定の適用については、同項第二号イ中「百分の六十」とあるのは、それぞれ同表の下欄に掲げる字句とする。 附則第一条第一号に掲げる規定の施行の日（次項及び第八項並びに附則第十一条において「一号施行日」という。）から令和九年九月三十日まで 百分の五十二・五 令和九年十月一日から令和十年九月三十日まで 百分の五十五 令和十年十月一日から令和十一年九月三十日まで 百分の五十七・五 suppl-5081-2/art-3/par-5 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-5 With regard to the application of Article 37-2, paragraph (2) of the New Act in the case where the first day of the designation period prescribed in that paragraph (referred to as the "designation period" in the following paragraph) falls within a period set forth in the left-hand column of the following table, the phrase "60 percent" in item (ii), (a) of that paragraph is deemed to be replaced with the phrase set forth respectively in the right-hand column of that table. From the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions (referred to as the "Item 1 Effective Date" in the following paragraph, paragraph (8) and Article 11 of the Supplementary Provisions) to September 30, 2027 52.5 percent From October 1, 2027 to September 30, 2028 55 percent From October 1, 2028 to September 30, 2029 57.5 percent machine translation, not official **第六項** 指定対象期間の初日が一号施行日から令和十一年九月三十日までの期間に属する場合における新法第三十七条の二第二項の規定の適用については、同項第五号中「指定対象期間の初日前四年以内」とあるのは、「令和七年十月一日から指定対象期間の初日の前日までの間」とする。 suppl-5081-2/art-3/par-6 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-6 With regard to the application of Article 37-2, paragraph (2) of the New Act in the case where the first day of the designation period falls within the period from the Item 1 Effective Date to September 30, 2029, the phrase "within four years before the first day of the designation period" in item (v) of that paragraph is deemed to be replaced with "during the period from October 1, 2025 to the day before the first day of the designation period". machine translation, not official **第七項** 新法第三十七条の二第五項及び第六項の規定は、都道府県等（同条第一項第一号に規定する都道府県等をいう。以下この項において同じ。）が施行日以後において同条第二項に規定する基準のいずれかに適合しなくなった若しくは施行日以後において当該基準のいずれかに適合していなかったと総務大臣が認めるとき又は都道府県等が施行日以後において同条第四項の規定による報告をせず、若しくは虚偽の報告をしたときについて適用し、都道府県等が施行日前において旧法第三十七条の二第二項に規定する基準のいずれかに適合しなくなった若しくは施行日前において当該基準のいずれかに適合していなかったと総務大臣が認めるとき又は都道府県等が施行日前において同条第五項の規定による報告をせず、若しくは虚偽の報告をしたときについては、なお従前の例による。 suppl-5081-2/art-3/par-7 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-7 The provisions of Article 37-2, paragraphs (5) and (6) of the New Act apply where the Minister for Internal Affairs and Communications finds that a prefecture, etc. (meaning a prefecture, etc. prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph) has ceased to conform to any of the standards prescribed in paragraph (2) of that Article on or after the Effective Date or had not conformed to any of those standards on or after the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (4) of that Article, or has made a false report, on or after the Effective Date, and for cases where the Minister for Internal Affairs and Communications finds that a prefecture, etc. has ceased to conform to any of the standards prescribed in Article 37-2, paragraph (2) of the Former Act before the Effective Date or had not conformed to any of those standards before the Effective Date, or where a prefecture, etc. has failed to make the report under the provisions of paragraph (5) of that Article, or has made a false report, before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 施行日から一号施行日の前日までの間における新法第三十七条の二第六項の規定の適用については、同項中「指定の取消しを受ける」とあるのは、「同項の規定による指定の取消し（以下この条において「指定の取消し」という。）を受ける」とする。 suppl-5081-2/art-3/par-8 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-8 With regard to the application of Article 37-2, paragraph (6) of the New Act during the period from the Effective Date to the day before the Item 1 Effective Date, the phrase "subject to revocation of designation" in that paragraph is deemed to be replaced with "subject to revocation of designation under the provisions of that paragraph (hereinafter in this Article referred to as 'revocation of designation')". machine translation, not official **第十一項** 新法第七十一条の二十五及び第七十一条の二十六第一項の規定は、施行日以後に地方税法第七十一条の十第二項の規定による納期限が到来する道府県民税の利子割について適用し、施行日前に同項の規定による納期限が到来する道府県民税の利子割については、なお従前の例による。 suppl-5081-2/art-3/par-11 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-11 The provisions of Article 71-25 and Article 71-26, paragraph (1) of the New Act apply to the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of Article 71-10, paragraph (2) of the Local Tax Act arrives on or after the Effective Date, and for the interest levy of prefectural inhabitant tax for which the due date for payment under the provisions of that paragraph arrives before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十七項** 次項に定めるものを除き、新法の規定中法人の道府県民税に関する部分（新法第六十九条の二の規定を除く。）は、施行日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-5081-2/art-3/par-17 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-17 Except as provided for in the following paragraph, the provisions of the New Act concerning corporate prefectural inhabitant tax (excluding the provisions of Article 69-2 of the New Act) apply to corporate prefectural inhabitant tax for business years that begin on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第十八項** 所得税法等改正法附則第五十四条の規定によりなお従前の例によることとされた旧租税特別措置法第四十二条の十二第一項又は第二項の規定の適用を受ける場合における旧法第二十三条第一項第四号（旧租税特別措置法第四十二条の十二の規定に係る部分に限る。）及び附則第八条第七項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。 suppl-5081-2/art-3/par-18 · https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-18 With regard to the application of the provisions of Article 23, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (7) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation, for which the provisions then in force continue to govern pursuant to the provisions of Article 54 of the Supplementary Provisions of the Income Tax Act Amendment Act, apply, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5081-2/art-3/par-1: 地方税法第四十一条第四項 → 地方税法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/en/local-tax-act/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-41/par-4 - suppl-5081-2/art-3/par-1: 第七百三十九条の六 → 地方税法 第七百三十九条の六 (Article 739-6), art-739-6 — https://japanlaw.org/en/local-tax-act/art-739-6 · https://japanlaw.org/l/325AC0000000226/art-739-6 - suppl-5081-2/art-3/par-5: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-5081-2/art-3/par-5: 次項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-5081-2/art-3/par-6 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-6 - suppl-5081-2/art-3/par-5: 同項第二号 → 地方税法 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2/item-2 - suppl-5081-2/art-3/par-5: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5081-2/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-1 - suppl-5081-2/art-3/par-5: 第八項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-5081-2/art-3/par-8 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-8 - suppl-5081-2/art-3/par-5: 附則第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5081-2/art-11 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-11 - suppl-5081-2/art-3/par-6: 新法第三十七条の二第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-5081-2/art-3/par-6: 同項第五号 → 地方税法 第三十七条の二第二項第五号 (Article 37-2, paragraph (2), item (v)), art-37-2/par-2/item-5 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2/item-5 - suppl-5081-2/art-3/par-7: 新法第三十七条の二第五項 → 地方税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/en/local-tax-act/art-37-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-5 - suppl-5081-2/art-3/par-7: 第六項 → 地方税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/local-tax-act/art-37-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-6 - suppl-5081-2/art-3/par-7: 同条第一項第一号 → 地方税法 第三十七条の二第一項第一号 (Article 37-2, paragraph (1), item (i)), art-37-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-37-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-1 - suppl-5081-2/art-3/par-7: この項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5081-2/art-3/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-7 - suppl-5081-2/art-3/par-7: 同条第二項 → 地方税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/local-tax-act/art-37-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-2 - suppl-5081-2/art-3/par-7: 同条第四項 → 地方税法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/local-tax-act/art-37-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-4 - suppl-5081-2/art-3/par-8: 新法第三十七条の二第六項 → 地方税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/local-tax-act/art-37-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-6 - suppl-5081-2/art-3/par-8: この条 → 地方税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/local-tax-act/art-37-2 · https://japanlaw.org/l/325AC0000000226/art-37-2 - suppl-5081-2/art-3/par-11: 新法第七十一条の二十五 → 地方税法 第七十一条の二十五 (Article 71-25), art-71-25 — https://japanlaw.org/en/local-tax-act/art-71-25 · https://japanlaw.org/l/325AC0000000226/art-71-25 - suppl-5081-2/art-3/par-11: 第七十一条の二十六第一項 → 地方税法 第七十一条の二十六第一項 (Article 71-26, paragraph (1)), art-71-26/par-1 — https://japanlaw.org/en/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1 - suppl-5081-2/art-3/par-11: 地方税法第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/en/local-tax-act/art-71-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-2 - suppl-5081-2/art-3/par-17: 次項 → 地方税法 附則第三条第十八項 (Supplementary Provisions, Article 3, paragraph (18)), suppl-5081-2/art-3/par-18 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-18 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-18 - suppl-5081-2/art-3/par-18: 附則第八条第七項 → 地方税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-5081-2/art-8/par-7 — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-8/par-7 ## Cited by 4 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-5081-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-1/par-1/item-1 - 地方税法 附則第三条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-5 - 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-7 - 地方税法 附則第三条第十七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-17 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-17 --- ## 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-20261027T214204-310, 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