# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（道府県民税に関する規定の適用） — address `suppl-3321-60/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-5 - 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. --- ### 第五条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3321-60/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-5 **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、法人税法第一条第二項において法人とみなされるものについては、新法の規定は、当該法人でない社団又は財団の昭和三十二年四月一日以後に開始する事業年度分の道府県民税について適用する。 suppl-3321-60/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-5/par-1 For an association or foundation that is not a corporation, has a representative or administrator designated, and is deemed to be a corporation under Article 1, paragraph (2) of the Corporation Tax Act, the provisions of the New Act apply to prefectural inhabitant tax of that association or foundation for business years beginning on or after April 1, 1957. 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-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