# 地方税法 / Local Tax Act — 第五十二条 (Article 52) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-52. 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: 第五十二条 (Article 52)（法人の均等割の税率） — address `art-52` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-52 - 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. --- ### 第五十二条（法人の均等割の税率） — Tax Rate of the Per Capita Levy on Corporations caption: machine translation, not official art-52 · https://japanlaw.org/ja/local-tax-act/art-52 · https://japanlaw.org/l/325AC0000000226/art-52 **第一項** 法人の均等割の標準税率は、次の表の上欄に掲げる法人の区分に応じ、それぞれ同表の下欄に定める額とする。 法人の区分 税率 一　次に掲げる法人 イ　法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等のうち、第二十五条第一項の規定により均等割を課することができないもの以外のもの（同法別表第二に規定する独立行政法人で収益事業を行うものを除く。） ロ　人格のない社団等 ハ　一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。） ニ　保険業法に規定する相互会社以外の法人で資本金の額又は出資金の額を有しないもの（イからハまでに掲げる法人を除く。） ホ　資本金等の額を有する法人（法人税法別表第二に規定する独立行政法人で収益事業を行わないもの及びニに掲げる法人を除く。以下この表において同じ。）で資本金等の額が千万円以下であるもの 年額　二万円 二　資本金等の額を有する法人で資本金等の額が千万円を超え一億円以下であるもの 年額　五万円 三　資本金等の額を有する法人で資本金等の額が一億円を超え十億円以下であるもの 年額　十三万円 四　資本金等の額を有する法人で資本金等の額が十億円を超え五十億円以下であるもの 年額　五十四万円 五　資本金等の額を有する法人で資本金等の額が五十億円を超えるもの 年額　八十万円 art-52/par-1 · https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 The standard tax rate of the per capita levy on corporations is, according to the classification of corporations listed in the left-hand column of the following table, the amount prescribed in the right-hand column of that table. Classification of corporation Tax rate (i) Corporations listed below (a) Public corporations prescribed in Article 2, item (v) of the Corporation Tax Act and public interest corporations, etc. prescribed in Article 24, paragraph (5), other than those on which the per capita levy cannot be imposed pursuant to the provisions of Article 25, paragraph (1) (excluding incorporated administrative agencies prescribed in Appended Table II of that Act that carry on profit-making businesses) (b) Associations or foundations without juridical personality (c) General incorporated associations (excluding those that fall under a non-profit-type corporation (meaning a non-profit-type corporation prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (excluding those that fall under a non-profit-type corporation) (d) Corporations other than mutual companies prescribed in the Insurance Business Act that have no amount of stated capital or amount of capital contributions (excluding the corporations listed in (a) through (c)) (e) Corporations that have an amount of stated capital, etc. (excluding incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act that do not carry on profit-making businesses and the corporations listed in (d); the same applies hereinafter in this table) whose amount of stated capital, etc. is 10,000,000 yen or less Annual amount 20,000 yen (ii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 10,000,000 yen and is 100,000,000 yen or less Annual amount 50,000 yen (iii) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 100,000,000 yen and is 1,000,000,000 yen or less Annual amount 130,000 yen (iv) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 1,000,000,000 yen and is 5,000,000,000 yen or less Annual amount 540,000 yen (v) Corporations that have an amount of stated capital, etc. whose amount of stated capital, etc. exceeds 5,000,000,000 yen Annual amount 800,000 yen machine translation, not official **第二項** 法人の均等割の税率は、次の各号に掲げる法人の区分に応じ、当該各号に定める日現在における税率による。 art-52/par-2 · https://japanlaw.org/ja/local-tax-act/art-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-52/par-2 The tax rate of the per capita levy on corporations is the tax rate as of the day specified in each of the following items, according to the classification of corporations listed in those items. machine translation, not official **一** 次条第一項の規定により申告納付する法人　当該法人の同項に規定する法人税額の課税標準の算定期間の末日 art-52/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-1 a corporation that makes filing and payment pursuant to the provisions of paragraph (1) of the following Article: the last day of the computation period of the tax base of the corporation tax amount prescribed in that paragraph for that corporation; machine translation, not official **二** 次条第二項の規定により申告納付する法人　当該法人の同項の期間の末日 art-52/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-2 a corporation that makes filing and payment pursuant to the provisions of paragraph (2) of the following Article: the last day of the period referred to in that paragraph for that corporation; machine translation, not official **三** 公共法人等（法人税法第二条第五号の公共法人及び第二十四条第五項に規定する公益法人等で均等割のみを課されるものをいう。次条第三十一項及び第六十六項第一号において同じ。）　前年四月一日から三月三十一日までの期間（当該期間中に当該公共法人等が解散（合併による解散を除く。）又は合併により消滅した場合には、前年四月一日から当該消滅した日までの期間）の末日 art-52/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-3 a public corporation, etc. (meaning a public corporation prescribed in Article 2, item (v) of the Corporation Tax Act or a public interest corporation, etc. prescribed in Article 24, paragraph (5) that is subject only to the per capita levy; the same applies in paragraph (31) of the following Article and paragraph (66), item (i) of that Article): the last day of the period from April 1 to March 31 of the previous year (or, if that public corporation, etc. is dissolved (excluding dissolution by merger) or ceases to exist by merger during that period, the period from April 1 of the previous year to the day on which it ceased to exist). machine translation, not official **第三項** 第一項に定める均等割の額は、当該均等割の額に、前項第一号の法人税額の課税標準の算定期間若しくは同項第二号の期間又は同項第三号の期間中において事務所、事業所又は寮等を有していた月数を乗じて得た額を十二で除して算定するものとする。この場合における月数は、暦に従つて計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。 art-52/par-3 · https://japanlaw.org/ja/local-tax-act/art-52/par-3 · https://japanlaw.org/l/325AC0000000226/art-52/par-3 The amount of the per capita levy prescribed in paragraph (1) is to be calculated by dividing by 12 the amount obtained by multiplying that amount of the per capita levy by the number of months during which the corporation had an office, place of business, or dormitory, etc. during the computation period of the tax base of the corporation tax amount referred to in item (i) of the preceding paragraph, the period referred to in item (ii) of that paragraph, or the period referred to in item (iii) of that paragraph. In this case, the number of months is calculated according to the calendar, with a period of less than one month counted as one month, and any fraction of less than one month rounded down. machine translation, not official **第四項** 第二項第一号に掲げる法人（保険業法に規定する相互会社を除く。）の資本金等の額が、同号に定める日（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、政令で定める日）現在における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合における第一項の規定の適用については、同項の表の第一号ホ中「資本金等の額が」とあるのは「次項第一号に定める日（同法第七十一条第一項（同法第七十二条第一項の規定が適用される場合を除く。）又は第百四十四条の三第一項（同法第百四十四条の四第一項の規定が適用される場合を除く。）に規定する申告書を提出する義務があるものにあつては、第四項に規定する政令で定める日。以下この表において同じ。）現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」と、同表の第二号から第五号までの規定中「資本金等の額が」とあるのは「次項第一号に定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」とする。 art-52/par-4 · https://japanlaw.org/ja/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4 Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (i) (excluding a mutual company prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in that item (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of the Corporation Tax Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order), in applying the provisions of paragraph (1), the phrase "whose amount of stated capital, etc." in item (i), (e) of the table of that paragraph is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in item (i) of the following paragraph (or, for a corporation under the obligation to submit the return prescribed in Article 71, paragraph (1) of that Act (excluding cases where Article 72, paragraph (1) of that Act applies) or Article 144-3, paragraph (1) of that Act (excluding cases where Article 144-4, paragraph (1) of that Act applies), the day specified by Cabinet Order prescribed in paragraph (4); the same applies hereinafter in this table)", and the phrase "whose amount of stated capital, etc." in the provisions of items (ii) through (v) of that table is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified in item (i) of the following paragraph". machine translation, not official **第五項** 第二項第二号に掲げる法人（保険業法に規定する相互会社を除く。）の資本金等の額が、政令で定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合における第一項の規定の適用については、同項の表中「資本金等の額が」とあるのは、「第五項に規定する政令で定める日現在における資本金の額及び資本準備金の額の合算額又は出資金の額が」とする。 art-52/par-5 · https://japanlaw.org/ja/local-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000226/art-52/par-5 Where the amount of stated capital, etc. of a corporation listed in paragraph (2), item (ii) (excluding a mutual company prescribed in the Insurance Business Act) is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order, in applying the provisions of paragraph (1), the phrase "whose amount of stated capital, etc." in the table of that paragraph is deemed to be replaced with "whose total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the day specified by Cabinet Order prescribed in paragraph (5)". machine translation, not official **第六項** 第一項の収益事業の範囲は、政令で定める。 art-52/par-6 · https://japanlaw.org/ja/local-tax-act/art-52/par-6 · https://japanlaw.org/l/325AC0000000226/art-52/par-6 The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order. machine translation, not official --- ## Cites - art-52/par-1: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5 - art-52/par-1: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-24/par-5 - art-52/par-1: 第二十五条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/ja/local-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-25/par-1 - art-52/par-1: 同法別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2 - art-52/par-1: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2 - art-52/par-2/item-1: 次条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - art-52/par-2/item-2: 次条第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2 - art-52/par-2/item-3: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5 - art-52/par-2/item-3: 第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-24/par-5 - art-52/par-2/item-3: 次条第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/ja/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31 - art-52/par-2/item-3: 第六十六項第一号 → 地方税法 第五十三条第六十六項第一号 (Article 53, paragraph (66), item (i)), art-53/par-66/item-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-66/item-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-66/item-1 - art-52/par-3: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - art-52/par-3: 前項第一号 → 地方税法 第五十二条第二項第一号 (Article 52, paragraph (2), item (i)), art-52/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-1 - art-52/par-3: 同項第二号 → 地方税法 第五十二条第二項第二号 (Article 52, paragraph (2), item (ii)), art-52/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-2 - art-52/par-3: 同項第三号 → 地方税法 第五十二条第二項第三号 (Article 52, paragraph (2), item (iii)), art-52/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-3 - art-52/par-4: 第二項第一号 → 地方税法 第五十二条第二項第一号 (Article 52, paragraph (2), item (i)), art-52/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-1 - art-52/par-4: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1 - art-52/par-4: 同法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - art-52/par-4: 第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1 - art-52/par-4: 同法第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - art-52/par-4: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - art-52/par-4: 第四項 → 地方税法 第五十二条第四項 (Article 52, paragraph (4)), art-52/par-4 — https://japanlaw.org/ja/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4 - art-52/par-5: 第二項第二号 → 地方税法 第五十二条第二項第二号 (Article 52, paragraph (2), item (ii)), art-52/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-52/par-2/item-2 - art-52/par-5: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 - art-52/par-5: 第五項 → 地方税法 第五十二条第五項 (Article 52, paragraph (5)), art-52/par-5 — https://japanlaw.org/ja/local-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000226/art-52/par-5 - art-52/par-6: 第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/art-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-52/par-1 ## Cited by 25 provisions cite this one. No official source publishes this direction. - 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/ja/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1 - 地方税法 第二十四条の二第五項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/ja/local-tax-act/art-24-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-5 - 地方税法 第五十二条第三項（法人の均等割の税率） — https://japanlaw.org/ja/local-tax-act/art-52/par-3 · https://japanlaw.org/l/325AC0000000226/art-52/par-3 - 地方税法 第五十二条第四項（法人の均等割の税率） — https://japanlaw.org/ja/local-tax-act/art-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-52/par-4 - 地方税法 第五十二条第五項（法人の均等割の税率） — https://japanlaw.org/ja/local-tax-act/art-52/par-5 · https://japanlaw.org/l/325AC0000000226/art-52/par-5 - 地方税法 第五十二条第六項（法人の均等割の税率） — https://japanlaw.org/ja/local-tax-act/art-52/par-6 · https://japanlaw.org/l/325AC0000000226/art-52/par-6 - 地方税法 第五十三条第三十一項（法人の道府県民税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31 - 地方税法 第七百三十四条第三項（都における普通税の特例） — https://japanlaw.org/ja/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - 地方税法 附則第四十一条第四項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-4 - 地方税法 附則第四十一条第五項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-5 - 地方税法 附則第四十一条第六項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-6 - 地方税法 附則第二項（新法の適用区分） — https://japanlaw.org/ja/local-tax-act/suppl-3301-112/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-2 - 地方税法 附則第五条第一項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-1 - 地方税法 附則第二条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-2/par-2 - 地方税法 附則第二条第二項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-2/par-2 - 地方税法 附則第二条第一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-2/par-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/ja/local-tax-act/suppl-3561-15/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-5 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-2/par-3 - 地方税法 附則第七条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-7/par-2 - 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-3 - 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1 - 地方税法 附則第四条第四項（法人の道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-4 - 地方税法 附則第四条第五項（法人の道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-4/par-5 - 地方税法 附則第六条第十項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-10 - 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8 --- ## 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-20261027T214204-032, 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