# 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-3391-29/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) — address `suppl-3391-29/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-3391-29/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3391-29/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 suppl-3391-29/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-7 **第一項** 新法第七十二条の二十二第一項第二号及び第三項並びに第七十二条の四十八第一項の規定は、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及び同日以後の解散又は合併による清算所得に対する法人の事業税（清算中の事業年度に係る法人の事業税及び残余財産の一部の分配により納付すべき法人の事業税を含む。以下同じ。）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及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3391-29/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-7/par-1 The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation and corporate enterprise tax to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern corporate enterprise tax for each business year through the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official **第二項** 法人のこの法律の施行の日の属する事業年度が六月をこえる場合において、当該事業年度分の事業税に係る旧法第七十二条の二十六第一項ただし書又は第七十二条の二十七第一項の期限が同日前であるときは、当該期限において申告納付した、又は申告納付すべきであつた事業税については、なお従前の例による。 suppl-3391-29/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3391-29/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3391-29/art-7/par-2 Where the business year of a corporation that includes the date of enforcement of this Act exceeds six months, if the time limit under the proviso to Article 72-26, paragraph (1) or Article 72-27, paragraph (1) of the Former Act relating to the enterprise tax for that business year is before that date, the provisions then in force continue to govern the enterprise tax filed and paid, or that should have been filed and paid, by that time limit. machine translation, not official --- ## Cites - suppl-3391-29/art-7/par-1: 第七十二条の四十八第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-48/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-20261027T214204-233, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27