# 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-3341-149/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)（法人税割等の徴収猶予に関する経過措置） — address `suppl-3341-149/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-3341-149/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/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（法人税割等の徴収猶予に関する経過措置） — Transitional Measures concerning Deferral of Collection of Corporation Tax Levy, etc. caption: machine translation, not official suppl-3341-149/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-17 **第一項** 新法第十五条の三の規定は、法人のこの法律の施行後に終了する事業年度分の道府県民税若しくは市町村民税の法人税割又は法人の事業税から適用し、法人のこの法律の施行前に終了する事業年度分の道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なお従前の例による。 suppl-3341-149/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-17/par-1 The provisions of Article 15-3 of the New Act apply from the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending after the enforcement of this Act, and the provisions then in force continue to govern the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending before the enforcement of this Act. machine translation, not official --- ## Cites - suppl-3341-149/art-17/par-1: 新法第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 --- ## 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-20261027T214204-230, 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