# 地方税法 / Local Tax Act — 第五条の十 (Supplementary Provisions, Article 5-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-10. 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: 第五条の十 (Supplementary Provisions, Article 5-10)（令和六年度分の給与所得に係る個人の市町村民税の特別徴収に関する特例） — address `suppl-3251-226/art-5-10` - 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-5-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-10 - 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. --- ### 第五条の十（令和六年度分の給与所得に係る個人の市町村民税の特別徴収に関する特例） — Special Provisions on Special Collection of Individual Municipal Inhabitant Tax on Salary Income for Fiscal Year 2024 caption: machine translation, not official suppl-3251-226/art-5-10 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-10 **第一項** 附則第五条の八第四項及び第五項の規定の適用がある場合における第三百二十一条の五第一項の規定の適用については、令和六年度分の個人の市町村民税に限り、同項中「十二分の一」とあるのは「十一分の一」と、「六月」とあるのは「七月」とする。 suppl-3251-226/art-5-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-10/par-1 With regard to the application of Article 321-5, paragraph (1) where Article 5-8, paragraphs (4) and (5) of the Supplementary Provisions apply, limited to individual municipal inhabitant tax for fiscal year 2024, "one-twelfth" in Article 321-5, paragraph (1) is deemed to be replaced with "one-eleventh" and "June" with "July". machine translation, not official --- ## Cites - suppl-3251-226/art-5-10/par-1: 附則第五条の八第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4 - suppl-3251-226/art-5-10/par-1: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5 - suppl-3251-226/art-5-10/par-1: 第三百二十一条の五第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-1 ## Cited by 2 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 附則第五条の十三第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-13/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-20261027T214204-191, 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