# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（端数計算に関する規定の適用） — address `suppl-3381-80/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7 - 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. --- ### 第七条（端数計算に関する規定の適用） — Application of Provisions on Calculation of Fractions caption: machine translation, not official suppl-3381-80/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7 **第一項** 新法第二十条の四の二の規定は、この法律の施行の日以後に確定する地方税、過少申告加算金、不申告加算金若しくは重加算金、同日以後に徴収する延滞金若しくは滞納処分費又は同日以後に還付のため支出を決定し、若しくは充当をする過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。 suppl-3381-80/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7/par-1 The provisions of Article 20-4-2 of the New Act apply to local tax, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after the date of effect of this Act, delinquency charge or expenses for the delinquent tax collection procedure collected on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date. machine translation, not official **第二項** 昭和三十九年三月三十一日までに確定する地方税についての新法第二十条の四の二第三項の規定の適用については、同項中「百円」とあるのは、「十円」とする。 suppl-3381-80/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7/par-2 In applying Article 20-4-2, paragraph (3) of the New Act to local tax finalized through March 31, 1964, the phrase "100 yen" in that paragraph is deemed to be replaced with "10 yen". machine translation, not official --- ## Cites - suppl-3381-80/art-7/par-1: 新法第二十条の四の二 → 地方税法 第二十条の四の二 (Article 20-4-2), art-20-4-2 — https://japanlaw.org/ja/local-tax-act/art-20-4-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2 - suppl-3381-80/art-7/par-2: 新法第二十条の四の二第三項 → 地方税法 第二十条の四の二第三項 (Article 20-4-2, paragraph (3)), art-20-4-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-3 --- ## 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 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27