# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（事業税に関する規定の適用） — address `suppl-3401-35/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3 - 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-3401-35/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行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（清算所得に対する事業税を課される法人の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-3401-35/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply from corporate enterprise tax for the business year that includes the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の十三第五項の規定は、施行日以後に同条に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3401-35/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-2 The provisions of Article 72-13, paragraph (5) of the New Act apply where facts falling under that Article arise on or after the Effective Date, and where those facts arose before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日の前日までに申告期限の到来した旧法第七十二条の二十六第一項及び第六項並びに第七十二条の二十七の規定による申告書に係る法人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-3 For corporate enterprise tax relating to returns under Article 72-26, paragraphs (1) and (6) and Article 72-27 of the Former Act whose return due dates arrived by the day before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十二条の十八第一項及び第三項の規定は、昭和四十年度分の個人の事業税から適用し、昭和三十九年度分までの個人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-4 The provisions of Article 72-18, paragraphs (1) and (3) of the New Act apply from individual enterprise tax for fiscal year 1965, and for individual enterprise tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第七十二条の五十五第一項の規定は、昭和四十年三月一日以後に事業を廃止した個人に係る個人の事業税から適用し、同日前に事業を廃止した個人に係る個人の事業税については、なお従前の例による。 suppl-3401-35/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-5 The provisions of Article 72-55, paragraph (1) of the New Act apply from individual enterprise tax relating to individuals who discontinued business on or after March 1, 1965, and for individual enterprise tax relating to individuals who discontinued business before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-35/art-3/par-2: 新法第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5 - suppl-3401-35/art-3/par-2: 同条 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/ja/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13 - suppl-3401-35/art-3/par-4: 新法第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1 - suppl-3401-35/art-3/par-5: 新法第七十二条の五十五第一項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55/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-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