# 地方税法 / Local Tax Act — 第五十条 (Supplementary Provisions, Article 50) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50. 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: 第五十条 (Supplementary Provisions, Article 50)（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — address `suppl-3251-226/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50 - 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. --- ### 第五十条（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — Special Provisions on Carryover Deduction of Losses of Individual Enterprise Tax Relating to the Great East Japan Earthquake caption: machine translation, not official suppl-3251-226/art-50 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50 **第一項** 事業を行う個人のうち震災特例法第七条第一項各号に掲げる要件のいずれかを満たす者（平成二十三年分の所得税につき青色申告書を提出している者に限る。）が平成二十三年損失金額（その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額をいう。以下この項において同じ。）又は被災損失金額（同年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年損失金額又は当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第一項に規定する平成二十三年損失金額（以下この項において「平成二十三年損失金額」という。）及び同条第一項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）で前年前に控除されなかつた部分の金額及び当該個人の前年前五年間において生じた平成二十三年損失金額」と、同条第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。 suppl-3251-226/art-50/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (limited to one who has filed a blue return for income tax for 2011) has a 2011 loss amount (meaning the amount of the loss arising in the calculation of the income from that individual's business in 2011; the same applies hereinafter in this paragraph) or a disaster loss amount (excluding one arising in that year; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the 2011 loss amount prescribed in Article 50, paragraph (1) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 loss amount") and the disaster loss amount prescribed in paragraph (1) of that Article (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7))) that was not deducted before the previous year, and the 2011 loss amount arising in the five years before the previous year of that individual"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year". machine translation, not official **第二項** 事業を行う個人のうち震災特例法第七条第一項各号に掲げる要件のいずれかを満たす者（前項の規定の適用を受ける者を除く。）が平成二十三年特定損失金額又は被災損失金額（平成二十三年において生じたものを除く。以下この項において同じ。）を有する場合には、当該平成二十三年特定損失金額又は当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第二項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、同条第七項中「損失のうち」とあるのは「損失の金額（附則第五十条第二項に規定する平成二十三年特定損失金額（以下この項において「平成二十三年特定損失金額」という。）及び被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額並びに当該個人の前年前五年間において生じた平成二十三年特定損失金額及び被災損失金額で前年前に控除されなかつた部分の金額」とする。 suppl-3251-226/art-50/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-2 Where an individual carrying on a business who satisfies any of the requirements listed in the items of Article 7, paragraph (1) of the Earthquake Special Provisions Act (excluding one subject to the provisions of the preceding paragraph) has a 2011 specified loss amount or a disaster loss amount (excluding one arising in 2011; the same applies hereinafter in this paragraph), with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that 2011 specified loss amount or that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (referred to as the "disaster loss amount" in Article 72-49-12, paragraph (7)))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the 2011 specified loss amount prescribed in Article 50, paragraph (2) of the Supplementary Provisions (hereinafter in this paragraph referred to as the "2011 specified loss amount") and the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the 2011 specified loss amount and the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year". machine translation, not official **第三項** 事業を行う個人（前二項の規定の適用を受ける者を除く。）が被災損失金額を有する場合には、当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第七十二条の四十九の十二の規定の適用については、同条第六項中「損失の金額」とあるのは「損失の金額（附則第五十条第三項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、同条第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。 suppl-3251-226/art-50/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-3 Where an individual carrying on a business (excluding one subject to the provisions of the preceding two paragraphs) has a disaster loss amount, with regard to the application of Article 72-49-12 to individual enterprise tax for each fiscal year within five fiscal years on or after the fiscal year after next following the fiscal year that includes the last day of the year in which that disaster loss amount arose, in paragraph (6) of that Article, "the amount of a loss" is deemed to be replaced with "the amount of a loss (excluding the disaster loss amount prescribed in Article 50, paragraph (3) of the Supplementary Provisions (referred to as the "disaster loss amount" in the following paragraph))"; and in paragraph (7) of that Article, "among the losses" is deemed to be replaced with "among the amount of losses (excluding the disaster loss amount)", and "the amount of the portion" with "the amount of the portion, and the amount of the portion of the disaster loss amount arising in the five years before the previous year of that individual that was not deducted before the previous year". machine translation, not official **第四項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 suppl-3251-226/art-50/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-4 In this Article, the meanings of the terms set forth in the following items are as prescribed in those items: machine translation, not official **一** 青色申告書　所得税法第二条第一項第四十号に規定する青色申告書をいう。 suppl-3251-226/art-50/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-4/item-1 blue return: means a blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act; machine translation, not official **二** 被災損失金額　その者のその年における個人の事業の所得の計算上生じた損失の金額のうち、被災事業用資産震災損失合計額（震災特例法第六条第一項に規定する棚卸資産震災損失額、同条第二項に規定する固定資産震災損失額及び同条第三項に規定する山林震災損失額の合計額で、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に該当するものをいう。）に係るものとして政令で定めるものをいう。 suppl-3251-226/art-50/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-4/item-2 disaster loss amount: means, of the amount of the loss arising in the calculation of the income from that person's individual business in that year, the amount specified by Cabinet Order as pertaining to the total earthquake loss on disaster-damaged business assets (meaning the total of the inventory earthquake loss amount prescribed in Article 6, paragraph (1) of the Earthquake Special Provisions Act, the fixed asset earthquake loss amount prescribed in paragraph (2) of that Article and the forest earthquake loss amount prescribed in paragraph (3) of that Article, which corresponds to the amount of loss on disaster-damaged business assets prescribed in Article 72-49-12, paragraph (7)); machine translation, not official **三** 平成二十三年特定損失金額　その者の平成二十三年における個人の事業の所得の計算上生じた損失の金額のうち、第七十二条の四十九の十二第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるものをいう。 suppl-3251-226/art-50/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-4/item-3 2011 specified loss amount: means, of the amount of the loss arising in the calculation of the income from that person's individual business in 2011, the amount specified by Cabinet Order as pertaining to the amount of loss on disaster-damaged business assets prescribed in Article 72-49-12, paragraph (7). machine translation, not official **第五項** 第一項から第三項までの規定の適用がある場合における第七十二条の五十五の規定の適用については、同条第二項中「第七十二条の四十九の十二第六項、第七項又は第十四項」とあるのは、「附則第五十条の規定により読み替えられた第七十二条の四十九の十二第六項若しくは第七項又は第七十二条の四十九の十二第十四項」とする。 suppl-3251-226/art-50/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-5 With regard to the application of Article 72-55 where the provisions of paragraphs (1) through (3) apply, in paragraph (2) of that Article, "Article 72-49-12, paragraph (6), (7) or (14)" is deemed to be replaced with "Article 72-49-12, paragraph (6) or paragraph (7) as read with replacements pursuant to the provisions of Article 50 of the Supplementary Provisions, or Article 72-49-12, paragraph (14)". machine translation, not official **第六項** 前各項の規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。 suppl-3251-226/art-50/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-6 Technical replacements of terms necessary for the application of the provisions of the preceding paragraphs and other necessary matters are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-50/par-1: 震災特例法第七条第一項 → e-Gov law 423AC0000000029, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3251-226/art-50/par-1: この項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 - suppl-3251-226/art-50/par-1: 第七十二条の四十九の十二 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/ja/local-tax-act/art-72-49-12 · https://japanlaw.org/l/325AC0000000226/art-72-49-12 - suppl-3251-226/art-50/par-1: 同条第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-6 - suppl-3251-226/art-50/par-1: 次項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-7 - suppl-3251-226/art-50/par-2: 震災特例法第七条第一項 → e-Gov law 423AC0000000029, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3251-226/art-50/par-2: 前項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 - suppl-3251-226/art-50/par-2: この項 → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-2 - suppl-3251-226/art-50/par-2: 第七十二条の四十九の十二 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/ja/local-tax-act/art-72-49-12 · https://japanlaw.org/l/325AC0000000226/art-72-49-12 - suppl-3251-226/art-50/par-2: 同条第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-6 - suppl-3251-226/art-50/par-2: 次項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-7 - suppl-3251-226/art-50/par-3: 前二項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 - suppl-3251-226/art-50/par-3: 前二項 → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-2 - suppl-3251-226/art-50/par-3: 第七十二条の四十九の十二 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/ja/local-tax-act/art-72-49-12 · https://japanlaw.org/l/325AC0000000226/art-72-49-12 - suppl-3251-226/art-50/par-3: 同条第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-6 - suppl-3251-226/art-50/par-3: 附則第五十条第三項 → 地方税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-3251-226/art-50/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-3 - suppl-3251-226/art-50/par-3: 次項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-7 - suppl-3251-226/art-50/par-4: この条 → 地方税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-3251-226/art-50 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50 - suppl-3251-226/art-50/par-4/item-1: 所得税法第二条第一項第四十号 → 所得税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40 - suppl-3251-226/art-50/par-4/item-2: 震災特例法第六条第一項 → e-Gov law 423AC0000000029, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - suppl-3251-226/art-50/par-4/item-2: 同条第二項 → e-Gov law 423AC0000000029, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection - suppl-3251-226/art-50/par-4/item-2: 同条第三項 → e-Gov law 423AC0000000029, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection - suppl-3251-226/art-50/par-4/item-2: 第七十二条の四十九の十二第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-7 - suppl-3251-226/art-50/par-4/item-3: 第七十二条の四十九の十二第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-7 - suppl-3251-226/art-50/par-5: 第一項から第三項まで → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 - suppl-3251-226/art-50/par-5: 第一項から第三項まで → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-2 - suppl-3251-226/art-50/par-5: 第一項から第三項まで → 地方税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-3251-226/art-50/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-3 - suppl-3251-226/art-50/par-5: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/ja/local-tax-act/art-72-55 · https://japanlaw.org/l/325AC0000000226/art-72-55 - suppl-3251-226/art-50/par-5: 同条第二項 → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-2 - suppl-3251-226/art-50/par-5: 第七十二条の四十九の十二第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-6 - suppl-3251-226/art-50/par-5: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-7 - suppl-3251-226/art-50/par-5: 第十四項 → 地方税法 第七十二条の四十九の十二第十四項 (Article 72-49-12, paragraph (14)), art-72-49-12/par-14 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-14 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-14 - suppl-3251-226/art-50/par-5: 附則第五十条 → 地方税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-3251-226/art-50 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50 - suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-3251-226/art-50/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 - suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-3251-226/art-50/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-2 - suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-3251-226/art-50/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-3 - suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-3251-226/art-50/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-4 - suppl-3251-226/art-50/par-6: 前各項 → 地方税法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-3251-226/art-50/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-5 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十条第一項（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-1 - 地方税法 附則第五十条第二項（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-2 - 地方税法 附則第五十条第三項（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-3 - 地方税法 附則第五十条第四項（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-4 - 地方税法 附則第五十条第五項（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-5 - 地方税法 附則第五十条第六項（東日本大震災に係る個人の事業税の損失の繰越控除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-50/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-50/par-6 --- ## 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 — Machine translation, batch local-tax-act-20261027T214204-225, 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