# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/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)（旧地方税法の規定に基づいて課し又は課すべきであつた地方税の取扱い） — address `suppl-3251-226/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/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（旧地方税法の規定に基づいて課し又は課すべきであつた地方税の取扱い） — Treatment of Local Taxes Imposed or That Should Have Been Imposed Under the Provisions of the Former Local Tax Act caption: machine translation, not official suppl-3251-226/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3 **第一項** 旧地方税法の規定に基いて課し、又は課すべきであつた地方税（法人の行う事業に対する事業税にあつては、昭和二十五年一月一日の属する事業年度の直前の事業年度以前の分、入場税並びに鉱産税、電気ガス税、木材引取税、遊興飲食税、入湯税及びこれらの附加税並びにと畜税、広告税、接客人税及び使用人税にあつては、昭和二十五年八月三十一日以前の分（特別徴収に係る電気ガス税にあつては、同日以前において収納した料金に係る分））については、前項の規定にかかわらず、なお、旧地方税法の規定の例による。 suppl-3251-226/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3/par-1 With respect to local taxes imposed, or that should have been imposed, under the provisions of the former Local Tax Act (for the enterprise tax on businesses conducted by corporations, the portion for business years up to and including the business year immediately preceding the business year that includes January 1, 1950; for the admission tax, as well as the mineral product tax, electricity and gas tax, timber delivery tax, amusement, eating and drinking tax and bathing tax and the surtaxes on these, as well as the slaughter tax, advertisement tax, customer attendant tax and employee tax, the portion up to and including August 31, 1950 (for the electricity and gas tax subject to special collection, the portion relating to charges received on or before that date)), notwithstanding the provisions of the preceding paragraph, the provisions of the former Local Tax Act continue to apply as before. machine translation, not official **第二項** この法律施行前にした行為に対する罰則の適用又は準用については、なお、従前の例による。 suppl-3251-226/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3/par-2 With respect to the application or application mutatis mutandis of penal provisions to acts committed before the enforcement of this Act, the provisions then in force remain applicable. machine translation, not official --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-236, 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