# 地方税法 / Local Tax Act — 第三十二条の三 (Supplementary Provisions, Article 32-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3. 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: 第三十二条の三 (Supplementary Provisions, Article 32-3)（事業所税の非課税） — address `suppl-3251-226/art-32-3` - 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-32-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3 - 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. --- ### 第三十二条の三（事業所税の非課税） — Non-taxation of Business Office Tax caption: machine translation, not official suppl-3251-226/art-32-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3 **第一項** 農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十二条に規定する存続都道府県中央会から同条の規定による組織変更をした農業協同組合連合会であつて、同法附則第十八条の規定により引き続きその名称中に農業協同組合中央会という文字を用いるもの（次項において「特定農業協同組合連合会」という。）は、第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。 suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-1 A federation of agricultural cooperatives that has undergone entity conversion from the surviving prefectural central union prescribed in Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) pursuant to that Article and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (hereinafter in the following paragraph referred to as a "specified federation of agricultural cooperatives") is deemed, for the application of Article 701-34, paragraph (2), to be a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act. machine translation, not official **第二項** 特定農業協同組合連合会は、第七百一条の四十一第一項（同項の表第一号に係る部分に限る。）の規定の適用については、法人税法第二条第七号の協同組合等に該当しないものとみなす。 suppl-3251-226/art-32-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-2 A specified federation of agricultural cooperatives is deemed not to fall under a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act for the application of Article 701-41, paragraph (1) (limited to the portion relating to item (i) of the table in that paragraph). machine translation, not official --- ## Cites - suppl-3251-226/art-32-3/par-1: 次項 → 地方税法 附則第三十二条の三第二項 (Supplementary Provisions, Article 32-3, paragraph (2)), suppl-3251-226/art-32-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-2 - suppl-3251-226/art-32-3/par-1: 第七百一条の三十四第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-34/par-2 - suppl-3251-226/art-32-3/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6 - suppl-3251-226/art-32-3/par-2: 第七百一条の四十一第一項 → 地方税法 第七百一条の四十一第一項 (Article 701-41, paragraph (1)), art-701-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-41/par-1 - suppl-3251-226/art-32-3/par-2: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第三十二条の三第一項（事業所税の非課税） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-3/par-1 - 地方税法 附則第十三条第一項（都市計画税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3461-11/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-13/par-1 - 地方税法 附則第二十一条第一項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-21/par-1 - 地方税法 附則第十三条第四項（事業所税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-13/par-4 - 地方税法 附則第六条第五項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-43/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-43/art-6/par-5 - 地方税法 附則第十四条第一項（狩猟税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-14/par-1 --- ## 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-20261027T214204-215, 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