# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（道府県民税に関する規定の適用） — address `suppl-3361-74/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-4 - 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. --- ### 第四条（道府県民税に関する規定の適用） — Application of Provisions on Prefectural Inhabitant Tax caption: machine translation, not official suppl-3361-74/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-4 **第一項** 新法中個人の道府県民税に関する規定（新法第四十七条及び第四十八条の規定を除く。）は、昭和三十七年度分の個人の道府県民税から適用し、昭和三十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-3361-74/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-4/par-1 The provisions of the New Act concerning individual prefectural inhabitant tax (excluding Articles 47 and 48 of the New Act) apply from individual prefectural inhabitant tax for fiscal year 1962, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1961. machine translation, not official --- ## Cites - suppl-3361-74/art-4/par-1: 新法第四十七条 → 地方税法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/local-tax-act/art-47 · https://japanlaw.org/l/325AC0000000226/art-47 --- ## 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-20261027T202151-271, 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