# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20)

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- 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: 第二十条 (Supplementary Provisions, Article 20)（外航船舶による運送業に対する法人の事業税の特例の適用） — address `suppl-3311-81/art-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-20
- 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.

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### 第二十条（外航船舶による運送業に対する法人の事業税の特例の適用） — Application of Special Provisions on Corporate Enterprise Tax for Transport Business by Ocean-Going Vessels
<sup>caption: machine translation, not official</sup>
<sup>suppl-3311-81/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-20</sup>

**第一項**  前条の規定による改正後の地方税法の一部を改正する法律（昭和二十九年法律第九十五号）附則第十一項の規定は、昭和二十九年四月一日の属する事業年度以降の事業年度分の事業税から適用する。
<sup>suppl-3311-81/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-20/par-1</sup>
The provisions of paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 95 of 1954), as amended by the provisions of the preceding Article, apply from enterprise tax for business years beginning with the business year that includes April 1, 1954.
<sup>machine translation, not official</sup>

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## 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-20261027T202151-271, 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