# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3351-113/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（経過規定） — address `suppl-3351-113/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3351-113/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3351-113/art-3 - 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. --- ### 第三条（経過規定） — Interim Provisions caption: machine translation, not official suppl-3351-113/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3351-113/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3351-113/art-3 **第一項** この法律の施行の際現にこの法律による改正前のそれぞれの法律の規定により内閣総理大臣若しくは自治庁長官がし、又は国家消防本部においてした許可、認可その他これらに準ずる処分は、この法律による改正後のそれぞれの法律の相当規定に基づいて、自治大臣がし、又は消防庁においてした許可、認可その他これらに準ずる処分とみなす。 suppl-3351-113/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3351-113/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3351-113/art-3/par-1 Any permission, authorization or other equivalent disposition that, at the time of enforcement of this Act, has actually been made by the Prime Minister or the Director-General of the Local Autonomy Agency, or by the National Fire Defense Headquarters, under the provisions of the respective Acts prior to amendment by this Act is deemed to be a permission, authorization or other equivalent disposition made by the Minister of Home Affairs, or by the Fire and Disaster Management Agency, under the corresponding provisions of the respective Acts as amended by this Act. machine translation, not official **第二項** この法律の施行の際現にこの法律による改正前のそれぞれの法律の規定により内閣総理大臣若しくは自治庁長官又は国家消防本部に対してした許可、認可その他これらに準ずる処分の申請、届出その他の行為は、この法律による改正後のそれぞれの法律の相当規定に基づいて、自治大臣又は消防庁に対してした許可、認可その他これらに準ずる処分の申請、届出その他の行為とみなす。 suppl-3351-113/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3351-113/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3351-113/art-3/par-2 Any application, notification or other act for a permission, authorization or other equivalent disposition that, at the time of enforcement of this Act, has actually been made to the Prime Minister or the Director-General of the Local Autonomy Agency, or to the National Fire Defense Headquarters, under the provisions of the respective Acts prior to amendment by this Act is deemed to be an application, notification or other act for a permission, authorization or other equivalent disposition made to the Minister of Home Affairs, or to the Fire and Disaster Management Agency, under the corresponding provisions of the respective Acts as amended by this Act. 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-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