# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-15. 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: 第十五条 (Supplementary Provisions, Article 15) — address `suppl-3361-74/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-15 - 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. --- ### 第十五条 suppl-3361-74/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-15 **第一項** 昭和三十六年度分以前の個人の事業税の事業の所得の計算上旧法第七十二条の十七第三項又は第四項の規定の適用を受けていた個人で、なおこれらの規定によりその所得から控除することができる額があるものの、昭和三十七年度分以後の個人の事業税の事業の所得の計算について新法第七十二条の十七第三項又は第四項の規定を適用する場合においては、その損失の生じた年に新法第七十二条の五十五の規定による申告をし、かつ、その後の年分から昭和三十六年分以前の年分までの申告につき連続して当該申告をしていたものとみなす。 suppl-3361-74/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-15/par-1 In the case where, for an individual who was subject to Article 72-17, paragraph (3) or (4) of the Former Act in calculating business income for individual enterprise tax for fiscal year 1961 or before and who still has an amount deductible from income under those provisions, Article 72-17, paragraph (3) or (4) of the New Act is applied in calculating business income for individual enterprise tax for fiscal year 1962 and after, the individual is deemed to have filed a return under Article 72-55 of the New Act in the year in which the loss arose and to have continuously filed that return for each year from the following year through 1961 or before. machine translation, not official --- ## Cites - suppl-3361-74/art-15/par-1: 新法第七十二条の十七第三項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - suppl-3361-74/art-15/par-1: 新法第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/ja/local-tax-act/art-72-55 · https://japanlaw.org/l/325AC0000000226/art-72-55 --- ## 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