# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-17. 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: 第十七条 (Supplementary Provisions, Article 17) — address `suppl-3321-60/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-17 - 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. --- ### 第十七条 suppl-3321-60/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-17 **第一項** 新法第二百九十二条第二号、第四号及び第七号並びに第三百十三条第一項及び第二項（第七百三十四条第三項中第三百十三条第一項及び第二項に係る部分を含む。）の規定は、昭和三十三年度分の個人の市町村民税から適用する。 suppl-3321-60/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-17/par-1 The provisions of Article 292, items (ii), (iv) and (vii) and Article 313, paragraphs (1) and (2) of the New Act (including the part of Article 734, paragraph (3) relating to Article 313, paragraphs (1) and (2)) apply from individual municipal inhabitant tax for fiscal year 1958. machine translation, not official **第二項** 昭和三十三年度分の個人の市町村民税に限り、新法第二百九十二条第七号中「五万円」とあるのは「四万七千五百円」と、新法第三百十三条第一項中「百分の二十」とあるのは「百分の十八・五」と、「百分の二十四」とあるのは「百分の二十二」と読み替えるものとする。 suppl-3321-60/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-17/par-2 Only for individual municipal inhabitant tax for fiscal year 1958, the phrase "50,000 yen" in Article 292, item (vii) of the New Act is deemed to be replaced with "47,500 yen", the phrase "20 percent" in Article 313, paragraph (1) of the New Act with "18.5 percent", and the phrase "24 percent" with "22 percent". machine translation, not official --- ## Cites - suppl-3321-60/art-17/par-1: 新法第二百九十二条第二号 → 地方税法 第二百九十二条第一項第二号 (Article 292, paragraph (1), item (ii)), art-292/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-2 - suppl-3321-60/art-17/par-1: 第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 - suppl-3321-60/art-17/par-1: 第七号 → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - suppl-3321-60/art-17/par-1: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1 - suppl-3321-60/art-17/par-1: 第二項 → 地方税法 第三百十三条第二項 (Article 313, paragraph (2)), art-313/par-2 — https://japanlaw.org/ja/local-tax-act/art-313/par-2 · https://japanlaw.org/l/325AC0000000226/art-313/par-2 - suppl-3321-60/art-17/par-2: 新法第二百九十二条第七号 → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - suppl-3321-60/art-17/par-2: 新法第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1 --- ## 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