# 地方税法 / Local Tax Act — 第五条の六 (Supplementary Provisions, Article 5-6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-6. 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: 第五条の六 (Supplementary Provisions, Article 5-6) — address `suppl-3251-226/art-5-6` - 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-5-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6 - 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. --- ### 第五条の六 suppl-3251-226/art-5-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6 **第一項** 平成二十六年度から令和二十年度までの各年度分の個人の道府県民税についての第三十七条の二第一項及び第十一項並びに前条第一項（これらの規定を次条第一項の規定により読み替えて適用する場合を含む。）の規定の適用については、第三十七条の二第十一項第一号の表百九十五万円以下の金額の項中「百分の八十五」とあるのは「百分の八十四・八九五」と、同表百九十五万円を超え三百三十万円以下の金額の項中「百分の八十」とあるのは「百分の七十九・七九」と、同表三百三十万円を超え六百九十五万円以下の金額の項中「百分の七十」とあるのは「百分の六十九・五八」と、同表六百九十五万円を超え九百万円以下の金額の項中「百分の六十七」とあるのは「百分の六十六・五一七」と、同表九百万円を超え千八百万円以下の金額の項中「百分の五十七」とあるのは「百分の五十六・三〇七」と、同表千八百万円を超え四千万円以下の金額の項中「百分の五十」とあるのは「百分の四十九・一六」と、同表四千万円を超える金額の項中「百分の四十五」とあるのは「百分の四十四・〇五五」と、前条第一項第三号中「百分の五十」とあるのは「百分の四十九・一六」と、同項第四号中「百分の六十」とあるのは「百分の五十九・三七」と、同項第五号中「百分の七十五」とあるのは「百分の七十四・六八五」とする。 suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-1 With regard to the application of Article 37-2, paragraphs (1) and (11) and paragraph (1) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (1) of the following Article) to individual prefectural inhabitant tax for each fiscal year from fiscal year 2014 to fiscal year 2038, in the table in Article 37-2, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.895 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.79 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.58 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.517 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.307 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.16 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.055 percent"; in paragraph (1), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.16 percent", in item (iv) of that paragraph, "60 percent" with "59.37 percent", and in item (v) of that paragraph, "75 percent" with "74.685 percent". machine translation, not official **第二項** 平成二十六年度から令和二十年度までの各年度分の個人の市町村民税についての第三百十四条の七第一項及び第十一項並びに前条第二項（これらの規定を次条第二項の規定により読み替えて適用する場合を含む。）の規定の適用については、第三百十四条の七第十一項第一号の表百九十五万円以下の金額の項中「百分の八十五」とあるのは「百分の八十四・八九五」と、同表百九十五万円を超え三百三十万円以下の金額の項中「百分の八十」とあるのは「百分の七十九・七九」と、同表三百三十万円を超え六百九十五万円以下の金額の項中「百分の七十」とあるのは「百分の六十九・五八」と、同表六百九十五万円を超え九百万円以下の金額の項中「百分の六十七」とあるのは「百分の六十六・五一七」と、同表九百万円を超え千八百万円以下の金額の項中「百分の五十七」とあるのは「百分の五十六・三〇七」と、同表千八百万円を超え四千万円以下の金額の項中「百分の五十」とあるのは「百分の四十九・一六」と、同表四千万円を超える金額の項中「百分の四十五」とあるのは「百分の四十四・〇五五」と、前条第二項第三号中「百分の五十」とあるのは「百分の四十九・一六」と、同項第四号中「百分の六十」とあるのは「百分の五十九・三七」と、同項第五号中「百分の七十五」とあるのは「百分の七十四・六八五」とする。 suppl-3251-226/art-5-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-6/par-2 With regard to the application of Article 314-7, paragraphs (1) and (11) and paragraph (2) of the preceding Article (including where those provisions are applied with replaced terms pursuant to paragraph (2) of the following Article) to individual municipal inhabitant tax for each fiscal year from fiscal year 2014 to fiscal year 2038, in the table in Article 314-7, paragraph (11), item (i), in the row for an amount of 1,950,000 yen or less, "85 percent" is deemed to be replaced with "84.895 percent", in the row for an amount exceeding 1,950,000 yen and 3,300,000 yen or less in that table, "80 percent" with "79.79 percent", in the row for an amount exceeding 3,300,000 yen and 6,950,000 yen or less in that table, "70 percent" with "69.58 percent", in the row for an amount exceeding 6,950,000 yen and 9,000,000 yen or less in that table, "67 percent" with "66.517 percent", in the row for an amount exceeding 9,000,000 yen and 18,000,000 yen or less in that table, "57 percent" with "56.307 percent", in the row for an amount exceeding 18,000,000 yen and 40,000,000 yen or less in that table, "50 percent" with "49.16 percent", and in the row for an amount exceeding 40,000,000 yen in that table, "45 percent" with "44.055 percent"; in paragraph (2), item (iii) of the preceding Article, "50 percent" is deemed to be replaced with "49.16 percent", in item (iv) of that paragraph, "60 percent" with "59.37 percent", and in item (v) of that paragraph, "75 percent" with "74.685 percent". machine translation, not official --- ## Cites - suppl-3251-226/art-5-6/par-1: 第三十七条の二第一項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-3251-226/art-5-6/par-1: 前条第一項 → 地方税法 附則第五条の五第一項 (Supplementary Provisions, Article 5-5, paragraph (1)), suppl-3251-226/art-5-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1 - suppl-3251-226/art-5-6/par-1: 次条第一項 → 地方税法 附則第五条の七第一項 (Supplementary Provisions, Article 5-7, paragraph (1)), suppl-3251-226/art-5-7/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-1 - suppl-3251-226/art-5-6/par-1: 前条第一項第三号 → 地方税法 附則第五条の五第一項第三号 (Supplementary Provisions, Article 5-5, paragraph (1), item (iii)), suppl-3251-226/art-5-5/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-3 - suppl-3251-226/art-5-6/par-1: 同項第四号 → 地方税法 附則第五条の五第一項第四号 (Supplementary Provisions, Article 5-5, paragraph (1), item (iv)), suppl-3251-226/art-5-5/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-4 - suppl-3251-226/art-5-6/par-1: 同項第五号 → 地方税法 附則第五条の五第一項第五号 (Supplementary Provisions, Article 5-5, paragraph (1), item (v)), suppl-3251-226/art-5-5/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-1/item-5 - suppl-3251-226/art-5-6/par-2: 第三百十四条の七第一項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1 - suppl-3251-226/art-5-6/par-2: 前条第二項 → 地方税法 附則第五条の五第二項 (Supplementary Provisions, Article 5-5, paragraph (2)), suppl-3251-226/art-5-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2 - suppl-3251-226/art-5-6/par-2: 次条第二項 → 地方税法 附則第五条の七第二項 (Supplementary Provisions, Article 5-7, paragraph (2)), suppl-3251-226/art-5-7/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-7/par-2 - suppl-3251-226/art-5-6/par-2: 前条第二項第三号 → 地方税法 附則第五条の五第二項第三号 (Supplementary Provisions, Article 5-5, paragraph (2), item (iii)), suppl-3251-226/art-5-5/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-3 - suppl-3251-226/art-5-6/par-2: 同項第四号 → 地方税法 附則第五条の五第二項第四号 (Supplementary Provisions, Article 5-5, paragraph (2), item (iv)), suppl-3251-226/art-5-5/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-4 - suppl-3251-226/art-5-6/par-2: 同項第五号 → 地方税法 附則第五条の五第二項第五号 (Supplementary Provisions, Article 5-5, paragraph (2), item (v)), suppl-3251-226/art-5-5/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-5/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-5/par-2/item-5 ## Cited by 4 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-4231-83/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-2/par-1 - 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 附則第九条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-4 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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