# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（市町村民税に関する規定の適用） — address `suppl-3401-35/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5 - 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. --- ### 第五条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3401-35/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5 **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市町村民税に関する部分は、施行日の属する事業年度分の法人の市町村民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税額に係る法人の市町村民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の市町村民税を含む。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市町村民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税額に係る法人の市町村民税については、なお従前の例による。 suppl-3401-35/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply from corporate municipal inhabitant tax for the business year that includes the Effective Date and corporate municipal inhabitant tax relating to corporation tax amounts on liquidation income arising from dissolution or merger on or after that date (including corporate municipal inhabitant tax relating to corporation tax amounts for business years in liquidation of corporations on which corporation tax on liquidation income is imposed and corporation tax amounts to be paid by reason of partial distribution of residual assets; the same applies hereinafter), and for corporate municipal inhabitant tax for each business year up to the business year immediately preceding the business year that includes that date and corporate municipal inhabitant tax relating to corporation tax amounts 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** 法人の施行日の属する事業年度が六月をこえる場合において、当該法人の当該事業年度分の法人の市町村民税に係る旧法第三百二十一条の八第一項及び第三項（法人税法（昭和二十二年法律第二十八号）第十九条又は第二十条の規定に係る部分に限る。）の規定による申告納付の期限が同日前であるときは、当該法人がこれらの規定により申告納付した、又は申告納付すべきであつた法人の市町村民税については、なお従前の例による。 suppl-3401-35/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-2 Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 321-8, paragraphs (1) and (3) (limited to the portion relating to Article 19 or 20 of the Corporation Tax Act (Act No. 28 of 1947)) of the Former Act relating to the corporate municipal inhabitant tax for that business year of the corporation is before that date, the provisions then in force continue to govern the corporate municipal inhabitant tax that the corporation filed and paid, or should have filed and paid, under those provisions. machine translation, not official **第三項** 法人の施行日の属する事業年度が六月をこえる場合において、当該法人の当該事業年度分の法人の市町村民税に係る新法第三百二十一条の八第一項（法人税法（昭和四十年法律第三十四号）第七十一条第一項の規定により提出すべき法人税の申告書（同法第七十二条第一項各号に掲げる事項を記載したものを除く。）に係る部分に限る。）の規定による申告納付の期限が同日以後であるときは、当該法人の市町村民税に対する新法第三百十四条の六第一項の規定の適用については、同項中「百分の八・四」とあるのは「百分の八・一」と、「百分の十・一」とあるのは「百分の九・七」とする。 suppl-3401-35/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-3 Where the business year of a corporation that includes the Effective Date exceeds six months, and the due date for filing and payment under Article 321-8, paragraph (1) of the New Act (limited to the portion relating to a corporation tax return to be submitted under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (excluding one stating the matters set out in the items of Article 72, paragraph (1) of that Act)) relating to the corporate municipal inhabitant tax for that business year of the corporation is on or after that date, then in applying Article 314-6, paragraph (1) of the New Act to the municipal inhabitant tax of the corporation, the phrase "8.4/100" in that paragraph is deemed to be replaced with "8.1/100", and "10.1/100" with "9.7/100". machine translation, not official **第四項** 新法第二百九十五条第一項、第三百十四条の二第一項及び第三百十四条の八第三項の規定は、昭和四十年度分の個人の市町村民税から適用し、昭和三十九年度分までの個人の市町村民税については、なお従前の例による。 suppl-3401-35/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-5/par-4 The provisions of Article 295, paragraph (1), Article 314-2, paragraph (1) and Article 314-8, paragraph (3) of the New Act apply from individual municipal inhabitant tax for fiscal year 1965, and for individual municipal inhabitant tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-35/art-5/par-3: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3401-35/art-5/par-3: 新法第三百十四条の六第一項 → 地方税法 第三百十四条の六第一項 (Article 314-6, paragraph (1)), art-314-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-6/par-1 - suppl-3401-35/art-5/par-4: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1 - suppl-3401-35/art-5/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/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-20261027T202151-276, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-229, 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