# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-11. 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: 第十一条 (Supplementary Provisions, Article 11) — address `suppl-3321-60/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-11 - 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. --- ### 第十一条 suppl-3321-60/art-11 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-11 **第一項** 法人でない社団又は財団で代表者又は管理人の定があり、かつ、収益事業を行うもの並びに漁業生産組合及び森林組合で新法第七十二条の二十二第四項の特別法人でないものについては、新法の規定は、これらの法人でない社団若しくは財団又は法人の昭和三十二年四月一日以後に開始する事業年度分の事業税及び同日以後の解散又は合併による清算所得に対する事業税について適用し、これらの法人の同日前に開始した事業年度分の事業税及び同日前の解散又は合併による清算所得に対する事業税については、なお従前の例による。 suppl-3321-60/art-11/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-11/par-1 With respect to an association or foundation that is not a corporation, that has a provision for a representative or administrator and that conducts a profit-making business, and a fishery production cooperative and a forestry cooperative that are not special corporations under Article 72-22, paragraph (4) of the New Act, the provisions of the New Act apply to enterprise tax for business years of those associations or foundations that are not corporations, or of those corporations, beginning on or after April 1, 1957, and to enterprise tax on liquidation income from dissolution or merger on or after that date, and with respect to enterprise tax for business years of those corporations that began before that date and enterprise tax on liquidation income from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261027T214204-229, 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