# 地方税法 / Local Tax Act — 第三十条 (Supplementary Provisions, Article 30)
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- 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: 第三十条 (Supplementary Provisions, Article 30)（改正後の地方税法の一部を改正する法律の規定の適用） — address `suppl-3391-29/art-30`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-30
- 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.
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### 第三十条（改正後の地方税法の一部を改正する法律の規定の適用） — Application of the Provisions of the Act Partially Amending the Local Tax Act as Amended
caption: machine translation, not official
suppl-3391-29/art-30 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-30
**第一項** 第四条の規定による改正後の地方税法の一部を改正する法律附則第五十二条第一項から第三項までの規定は、この法律の施行の日の属する事業年度分の法人の事業税から適用し、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事業税については、なお従前の例による。
suppl-3391-29/art-30/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-30/par-1
The provisions of Article 52, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act as amended by the provisions of Article 4 apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act, and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date, the provisions then in force continue to govern.
machine translation, not official
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## 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-20261027T202151-276, 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