# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（地方税と他の債権との調整に関する経過措置） — address `suppl-3341-149/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-3341-149/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/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. --- ### 第六条（地方税と他の債権との調整に関する経過措置） — Transitional Measures concerning Coordination between Local Tax and Other Claims caption: machine translation, not official suppl-3341-149/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6 **第一項** 新法第十四条の七、第十四条の九から第十四条の十一まで、第十四条の十三から第十四条の十五まで及び第十四条の二十の規定は、この法律の施行後に強制換価手続による配当手続が開始される場合について適用し、この法律の施行前に当該配当手続が開始されている場合における地方団体の徴収金と他の債権との調整については、なお従前の例による。 suppl-3341-149/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-1 The provisions of Articles 14-7, 14-9 through 14-11, 14-13 through 14-15 and 14-20 of the New Act apply to the case where a distribution procedure through a compulsory liquidation procedure commences after the enforcement of this Act, and with respect to coordination between local government levies and other claims in the case where that distribution procedure commenced before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第十四条の十六から第十四条の十九までの規定は、この法律の施行後に納税者若しくは特別徴収義務者が譲渡し、又は仮登記をした財産について適用する。 suppl-3341-149/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-2 The provisions of Articles 14-16 through 14-19 of the New Act apply to property transferred, or for which provisional registration was made, by a taxpayer or special collection agent after the enforcement of this Act. machine translation, not official **第三項** 新法第十四条の十八の規定は、手形その他政令で定める財産については、当分の間、適用しない。 suppl-3341-149/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-6/par-3 The provisions of Article 14-18 of the New Act do not apply, for the time being, to bills and other property specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3341-149/art-6/par-1: 新法第十四条の七 → 地方税法 第十四条の七 (Article 14-7), art-14-7 — https://japanlaw.org/ja/local-tax-act/art-14-7 · https://japanlaw.org/l/325AC0000000226/art-14-7 - suppl-3341-149/art-6/par-1: 第十四条の九から第十四条の十一まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/ja/local-tax-act/art-14-10 · https://japanlaw.org/l/325AC0000000226/art-14-10 - suppl-3341-149/art-6/par-1: 第十四条の九から第十四条の十一まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/ja/local-tax-act/art-14-11 · https://japanlaw.org/l/325AC0000000226/art-14-11 - suppl-3341-149/art-6/par-1: 第十四条の九から第十四条の十一まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/ja/local-tax-act/art-14-9 · https://japanlaw.org/l/325AC0000000226/art-14-9 - suppl-3341-149/art-6/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/ja/local-tax-act/art-14-13 · https://japanlaw.org/l/325AC0000000226/art-14-13 - suppl-3341-149/art-6/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/ja/local-tax-act/art-14-14 · https://japanlaw.org/l/325AC0000000226/art-14-14 - suppl-3341-149/art-6/par-1: 第十四条の十三から第十四条の十五まで → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/ja/local-tax-act/art-14-15 · https://japanlaw.org/l/325AC0000000226/art-14-15 - suppl-3341-149/art-6/par-1: 第十四条の二十 → 地方税法 第十四条の二十 (Article 14-20), art-14-20 — https://japanlaw.org/ja/local-tax-act/art-14-20 · https://japanlaw.org/l/325AC0000000226/art-14-20 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十六 (Article 14-16), art-14-16 — https://japanlaw.org/ja/local-tax-act/art-14-16 · https://japanlaw.org/l/325AC0000000226/art-14-16 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十七 (Article 14-17), art-14-17 — https://japanlaw.org/ja/local-tax-act/art-14-17 · https://japanlaw.org/l/325AC0000000226/art-14-17 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/ja/local-tax-act/art-14-18 · https://japanlaw.org/l/325AC0000000226/art-14-18 - suppl-3341-149/art-6/par-2: 新法第十四条の十六から第十四条の十九まで → 地方税法 第十四条の十九 (Article 14-19), art-14-19 — https://japanlaw.org/ja/local-tax-act/art-14-19 · https://japanlaw.org/l/325AC0000000226/art-14-19 - suppl-3341-149/art-6/par-3: 新法第十四条の十八 → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/ja/local-tax-act/art-14-18 · https://japanlaw.org/l/325AC0000000226/art-14-18 --- ## 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 - 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