# 地方税法 / Local Tax Act — 第七条の四 (Supplementary Provisions, Article 7-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-4. 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: 第七条の四 (Supplementary Provisions, Article 7-4)（分離課税に係る所得割の指定都市に対する交付） — address `suppl-3251-226/art-7-4` - 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-7-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-4 - 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. --- ### 第七条の四（分離課税に係る所得割の指定都市に対する交付） — Distribution to Designated Cities of the Income Levy Relating to Separate Taxation caption: machine translation, not official suppl-3251-226/art-7-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-4 **第一項** 指定都市の区域を包括する道府県は、当分の間、当該道府県に払い込まれた当該指定都市に係る第五十条の二の規定により課する所得割に係る地方団体の徴収金の額の二分の一に相当する額を、政令で定めるところにより、当該指定都市に対し交付するものとする。 suppl-3251-226/art-7-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7-4/par-1 The prefecture encompassing the area of a designated city is, for the time being, to distribute to that designated city, as provided by Cabinet Order, an amount equivalent to one half of the amount of local government levies relating to the income levy imposed pursuant to the provisions of Article 50-2 that relates to that designated city and has been paid into that prefecture. machine translation, not official --- ## Cites - suppl-3251-226/art-7-4/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 ## Cited by 3 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 附則第五条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-4 - 地方税法 附則第五条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-5 --- ## 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-20261027T214204-193, 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