# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12. 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-3381-80/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 - 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. --- ### 第十二条 suppl-3381-80/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 **第一項** 新法第五十三条第五項及び第十項の規定は、昭和三十八年四月一日の属する事業年度（清算中の事業年度を含む。以下本条において同じ。）分の法人の道府県民税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3381-80/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12/par-1 The provisions of Article 53, paragraphs (5) and (10) of the New Act apply from corporate prefectural inhabitant tax for the business year that includes April 1, 1963 (including a business year in liquidation; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year through the business year immediately preceding the business year that includes that date. machine translation, not official --- ## Cites - suppl-3381-80/art-12/par-1: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3381-80/art-12/par-1: 第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10 - suppl-3381-80/art-12/par-1: 本条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3381-80/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 ## 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-3381-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1/par-1 - 地方税法 附則第十二条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12/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-20261027T214204-232, translated 2026-10-28 - This site's parser, version 222 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27