# 地方税法 / Local Tax Act — 第二十二条 (Supplementary Provisions, Article 22) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-22. 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: 第二十二条 (Supplementary Provisions, Article 22) — address `suppl-3361-74/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 - 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. --- ### 第二十二条 suppl-3361-74/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 **第一項** 輸出入取引法の一部を改正する法律の施行の際現に存する非出資組合である輸出組合、輸入組合及び輸出入組合（以下本条において「非出資輸出組合等」という。）に対する新法第七十二条の五第一項第四号の規定は、輸出入取引法の一部を改正する法律の施行の日以後に開始する事業年度分の法人の事業税から適用し、同日前に終了した事業年度分の法人の事業税については、なお従前の例による。この場合において、当該法律の施行の日が当該非出資輸出組合等の事業年度の中途であるときは、当該非出資輸出組合等の事業年度は、当該法律の施行の日の前日に終了し、これに続く事業年度は、当該法律の施行の日から開始するものとする。 suppl-3361-74/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22/par-1 With respect to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions and that exist at the time of enforcement of the Act Partially Amending the Export and Import Transaction Act (hereinafter in this Article referred to as "exporters' associations without capital contributions, etc."), the provisions of Article 72-5, paragraph (1), item (iv) of the New Act apply from corporate enterprise tax for business years beginning on or after the date of enforcement of the Act Partially Amending the Export and Import Transaction Act, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. In this case, where the date of enforcement of the Act Partially Amending the Export and Import Transaction Act falls in the middle of a business year of exporters' associations without capital contributions, etc., that business year ends on the day before the date of enforcement of the Act Partially Amending the Export and Import Transaction Act, and the business year following it begins on the date of enforcement of that Act. machine translation, not official --- ## Cites - suppl-3361-74/art-22/par-1: 本条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3361-74/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 - suppl-3361-74/art-22/par-1: 新法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1/par-1 - 地方税法 附則第二十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22/par-1 --- ## 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