# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（事業税に関する規定の適用） — address `suppl-3381-80/art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13 - 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. --- ### 第十三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3381-80/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13 **第一項** 新法附則第十五項の規定は、租税特別措置法（昭和三十二年法律第二十六号）第六十六条の二第一項各号に掲げる法人が昭和三十八年四月一日以後に同項に規定する承認、認定、勧告又は認可を受けて合併する場合について適用する。 suppl-3381-80/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13/par-1 The provisions of paragraph (15) of the Supplementary Provisions of the New Act apply to the case where a corporation listed in the items of Article 66-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) merges after receiving, on or after April 1, 1963, the approval, certification, recommendation or authorization prescribed in that paragraph. machine translation, not official ## Cited by 1 provision cites 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 --- ## 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-20261027T214204-232, 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