# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15)

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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: 第十五条 (Supplementary Provisions, Article 15) — address `suppl-3321-60/art-15`
- 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-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-15
- 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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### 第十五条
<sup>suppl-3321-60/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-15</sup>

**第一項**  昭和三十二年四月一日の属する事業年度の直前の事業年度以前において地方鉄道事業又は軌道事業を行つていた法人の事業税については、従前から法人税の課税標準である所得の計算の例によつて所得の計算が行われていたものとして新法の規定を適用する。
<sup>suppl-3321-60/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-15/par-1</sup>
For enterprise tax of a corporation that, in a business year on or before the business year immediately preceding the business year that includes April 1, 1957, conducted a local railway business or track business, the provisions of the New Act apply on the deeming that income had been calculated in accordance with the rules for calculating income that is the tax base of corporation tax.
<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-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