# 地方税法 / Local Tax Act — 第三条の二の三 (Supplementary Provisions, Article 3-2-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3. 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: 第三条の二の三 (Supplementary Provisions, Article 3-2-3)（公益法人等に係る道府県民税及び市町村民税の課税の特例） — address `suppl-3251-226/art-3-2-3` - 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-3-2-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3 - 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. --- ### 第三条の二の三（公益法人等に係る道府県民税及び市町村民税の課税の特例） — Special Provisions on Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax on Public Interest Corporations, etc. caption: machine translation, not official suppl-3251-226/art-3-2-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3 **第一項** 道府県は、当分の間、租税特別措置法第四十条第三項後段（同条第六項から第十項まで及び第十一項（同条第十二項において準用する場合を含む。以下この項において同じ。）の規定によりみなして適用する場合を含む。次項において同じ。）の規定の適用を受けた同条第三項に規定する公益法人等（同条第六項から第十一項までの規定により特定贈与等に係る公益法人等とみなされる法人を含む。次項において同じ。）を同条第三項に規定する贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに同項に規定する財産（同条第六項から第十一項までの規定により特定贈与等に係る財産とみなされる資産を含む。次項において同じ。）に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る道府県民税の所得割を課する。 suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 For the time being, a prefecture is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph (including where it applies as deemed pursuant to the provisions of paragraphs (6) through (10) and paragraph (11) of that Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article; the same applies hereinafter in this paragraph); the same applies in the following paragraph) (including a corporation deemed to be a public interest corporation, etc. relating to a specified gift, etc. under the provisions of paragraphs (6) through (11) of that Article; the same applies in the following paragraph) to be an individual who made the gift or bequest prescribed in paragraph (3) of that Article, and to impose on it, as provided by Cabinet Order, the income levy of prefectural inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph (including assets deemed to be property relating to a specified gift, etc. under the provisions of paragraphs (6) through (11) of that Article; the same applies in the following paragraph). machine translation, not official **第二項** 市町村は、当分の間、租税特別措置法第四十条第三項後段の規定の適用を受けた同項に規定する公益法人等を同項に規定する贈与又は遺贈を行つた個人とみなして、政令で定めるところにより、これに同項に規定する財産に係る山林所得の金額、譲渡所得の金額又は雑所得の金額に係る市町村民税の所得割を課する。 suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-2 For the time being, a municipality is to deem a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the Act on Special Measures Concerning Taxation that has been subject to the application of the latter part of that paragraph to be an individual who made the gift or bequest prescribed in that paragraph, and to impose on it, as provided by Cabinet Order, the income levy of municipal inhabitant tax relating to the amount of timber income, amount of capital gains or amount of miscellaneous income on the property prescribed in that paragraph. machine translation, not official **第三項** 前二項の規定の適用を受けたこれらの規定に規定する公益法人等に対する法人税法の規定の適用については、同法第三十八条第二項第二号中「係るもの」とあるのは、「係るもの及び同法附則第三条の二の四第一項又は第二項の規定によるもの（当該道府県民税又は市町村民税に係るこれらの規定に規定する財産の価額がこれらの規定に規定する当該公益法人等の各事業年度の所得の金額の計算上益金の額に算入された場合における当該道府県民税又は市町村民税に限る。）」とする。 suppl-3251-226/art-3-2-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-3 With regard to the application of the provisions of the Corporation Tax Act to a public interest corporation, etc. prescribed in the preceding two paragraphs that has been subject to the application of those provisions, the phrase "tax pertaining to corporation tax on a retirement pension fund" in Article 38, paragraph (2), item (ii) of that Act is deemed to be replaced with "tax pertaining to corporation tax on a retirement pension fund and tax under Article 3-2-4, paragraph (1) or (2) of the Supplementary Provisions of the Local Tax Act (limited to the prefectural inhabitant tax or municipal inhabitant tax in the case where the value of the property prescribed in those provisions that relates to that prefectural inhabitant tax or municipal inhabitant tax has been included in gross profits in calculating the amount of income for each business year of that public interest corporation, etc. prescribed in those provisions)". machine translation, not official --- ## Cites - suppl-3251-226/art-3-2-3/par-1: 租税特別措置法第四十条第三項 → 租税特別措置法 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-3 - suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十項まで → 租税特別措置法 第四十条第十項 (Article 40, paragraph (10)), art-40/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-10 · https://japanlaw.org/l/332AC0000000026/art-40/par-10 - suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十項まで → 租税特別措置法 第四十条第六項 (Article 40, paragraph (6)), art-40/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/art-40/par-6 - suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十項まで → 租税特別措置法 第四十条第七項 (Article 40, paragraph (7)), art-40/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/art-40/par-7 - suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十項まで → 租税特別措置法 第四十条第八項 (Article 40, paragraph (8)), art-40/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/art-40/par-8 - suppl-3251-226/art-3-2-3/par-1: 同条第六項から第十項まで → 租税特別措置法 第四十条第九項 (Article 40, paragraph (9)), art-40/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-9 · https://japanlaw.org/l/332AC0000000026/art-40/par-9 - suppl-3251-226/art-3-2-3/par-1: 第十一項 → 租税特別措置法 第四十条第十一項 (Article 40, paragraph (11)), art-40/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/art-40/par-11 - suppl-3251-226/art-3-2-3/par-1: 同条第十二項 → 租税特別措置法 第四十条第十二項 (Article 40, paragraph (12)), art-40/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/art-40/par-12 - suppl-3251-226/art-3-2-3/par-1: この項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 - suppl-3251-226/art-3-2-3/par-1: 次項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-2 - suppl-3251-226/art-3-2-3/par-2: 租税特別措置法第四十条第三項 → 租税特別措置法 第四十条第三項 (Article 40, paragraph (3)), art-40/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/art-40/par-3 - suppl-3251-226/art-3-2-3/par-3: 前二項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 - suppl-3251-226/art-3-2-3/par-3: 前二項 → 地方税法 附則第三条の二の三第二項 (Supplementary Provisions, Article 3-2-3, paragraph (2)), suppl-3251-226/art-3-2-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-2 - suppl-3251-226/art-3-2-3/par-3: 同法第三十八条第二項第二号 → 法人税法 第三十八条第二項第二号 (Article 38, paragraph (2), item (ii)), art-38/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-38/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-38/par-2/item-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の二の三第一項（公益法人等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 - 地方税法 附則第三条の二の三第三項（公益法人等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-3 - 地方税法 附則第三条第九項（個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-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/par-9 - 地方税法 附則第八条第七項（個人の市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-8/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-8/par-7 - 地方税法 附則第四条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-3 - 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-3 - 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-10/par-3 --- ## 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