# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6)

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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: 第六条 (Supplementary Provisions, Article 6) — address `suppl-3321-60/art-6`
- 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-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-6
- 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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### 第六条
<sup>suppl-3321-60/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-6</sup>

**第一項**  新法第三十二条第二項及び新法第四十条第三項の規定は、昭和三十三年度分の個人の道府県民税から適用する。
<sup>suppl-3321-60/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-6/par-1</sup>
The provisions of Article 32, paragraph (2) and Article 40, paragraph (3) of the New Act apply from individual prefectural inhabitant tax for fiscal year 1958.
<sup>machine translation, not official</sup>

**第二項**  昭和三十三年度分の個人の道府県民税に限り、新法第三十二条第二項中「百分の八」とあるのは、「百分の七・五」と読み替えるものとする。
<sup>suppl-3321-60/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-6/par-2</sup>
Only for individual prefectural inhabitant tax for fiscal year 1958, the phrase "8 percent" in Article 32, paragraph (2) of the New Act is deemed to be replaced with "7.5 percent".
<sup>machine translation, not official</sup>

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## Cites
- suppl-3321-60/art-6/par-1: 新法第三十二条第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-32/par-2
- suppl-3321-60/art-6/par-2: 新法第三十二条第二項 → 地方税法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/local-tax-act/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-32/par-2

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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