# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（市町村民税に関する規定の適用） — address `suppl-3411-40/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10 - 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. --- ### 第十条（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-3411-40/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10 **第一項** 新法第三百十四条の六第一項の規定は、法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度分及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の市町村民税並びに施行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の分配により納付すべき法人税額に係る市町村民税を含む。以下同じ。）について適用し、法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度分及び同年一月一日以後に開始し、施行日前に終了した事業年度分の市町村民税並びに施行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市町村民税については、なお従前の例による。この場合において、法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税額に係る市町村民税に対する同項の規定の適用については、同項中「百分の八・九」とあるのは「百分の八・六五」と、「百分の十・七」とあるのは「百分の十・四」とする。 suppl-3411-40/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-1 The provisions of Article 314-6, paragraph (1) of the New Act apply to municipal inhabitant tax for business years of corporations that began on or after January 1, 1966 and end on or after the Effective Date, and business years that began before January 1, 1966 and end on or after June 30, 1966, and to municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger on or after the Effective Date (including municipal inhabitant tax on the corporation tax amount for business years in liquidation of corporations subject to corporation tax on liquidation income and on the corporation tax amount to be paid upon the distribution of part of residual assets; the same applies hereinafter), and the provisions then in force continue to govern municipal inhabitant tax for business years of corporations that began before January 1, 1966 and ended before June 30, 1966, and business years that began on or after January 1, 1966 and ended before the Effective Date, and municipal inhabitant tax on the corporation tax amount relating to liquidation income from dissolution or merger before the Effective Date. In this case, in applying the provisions of that paragraph to municipal inhabitant tax on the corporation tax amount on income for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966, the phrase "8.9 percent" in that paragraph is deemed to be replaced with "8.65 percent", and the phrase "10.7 percent" with "10.4 percent". machine translation, not official **第二項** 法人の昭和四十一年一月一日前に開始し、同年六月三十日以後に終了する事業年度分の新法第三百二十一条の八第一項の市町村民税に係る申告書（法人税法第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。以下同じ。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る市町村民税として納付した、又は納付すべきであつた市町村民税については、なお従前の例による。 suppl-3411-40/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-2 Where the deadline for filing a return relating to municipal inhabitant tax under Article 321-8, paragraph (1) of the New Act for a business year of a corporation that began before January 1, 1966 and ends on or after June 30, 1966 (limited to a return relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act); the same applies hereinafter) is before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the municipal inhabitant tax paid, or that should have been paid, as the municipal inhabitant tax relating to that return of that corporation. machine translation, not official **第三項** 法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度で同年六月三十日を含むもの及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度に係る新法第三百二十一条の八第一項の市町村民税に係る申告書（法人税法第七十一条第一項（同法第百四十五条第一項において準用する場合を含む。）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。）に係るものに限る。）の提出期限が施行日以後である場合には、第一項の規定にかかわらず、その法人の当該申告書に係る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、なお従前の例による。 suppl-3411-40/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-3 Where the deadline for filing a return relating to municipal inhabitant tax under Article 321-8, paragraph (1) of the New Act for a business year of a corporation that began on or after January 1, 1966, ends on or after the Effective Date and includes June 30, 1966, or for a business year that began before January 1, 1966 and ends on or after June 30, 1966 (limited to a return relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis under Article 145, paragraph (1) of that Act) (excluding one stating the matters listed in the items of Article 72, paragraph (1) of that Act)) is on or after the Effective Date, notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern the application of Article 314-6, paragraph (1) of the New Act to the municipal inhabitant tax relating to that return of that corporation. machine translation, not official **第四項** 新法の規定中個人の市町村民税に関する部分は、昭和四十一年度分の個人の市町村民税から適用し、昭和四十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-3411-40/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-4 The provisions of the New Act concerning individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1966, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1965. machine translation, not official **第五項** 新法第三百十三条第八項又は第九項の規定を適用する場合において、施行日前に旧法の規定によつてした申告で新法に相当の規定があるものは、新法の相当の規定によつてした申告とみなす。 suppl-3411-40/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-5 In applying Article 313, paragraph (8) or (9) of the New Act, a return filed before the Effective Date under the provisions of the Former Act for which the New Act has a corresponding provision is deemed to be a return filed under the corresponding provision of the New Act. machine translation, not official **第六項** 新法第三百十三条第八項又は第九項の規定を適用する場合において、これらの規定に規定する前年前三年内の各年に生じた純損失の金額又は雑損失の金額のうちに旧法第三百十三条第七項又は第八項の規定により各年における総所得金額、退職所得の金額又は山林所得の金額の計算上控除された金額があるときは、当該控除された金額を当該純損失の金額又は雑損失の金額に相当する金額から控除した金額をもつて当該純損失の金額又は雑損失の金額とみなす。 suppl-3411-40/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-6 In applying Article 313, paragraph (8) or (9) of the New Act, where the amount of net loss or the amount of casualty loss arising in each year of the three years preceding the previous year prescribed in those provisions includes an amount deducted under Article 313, paragraph (7) or (8) of the Former Act in calculating the amount of gross income, the amount of retirement income or the amount of timber income for each year, the amount obtained by deducting the deducted amount from the amount equivalent to that net loss or casualty loss is deemed to be that net loss or casualty loss. machine translation, not official **第七項** 昭和四十一年度分から昭和四十三年度分までの個人の市町村民税に限り、新法第三百十三条第八項の規定を適用する場合において、旧所得税法第二十六条の三（同法第二十九条第四項において準用する場合を含む。）の規定による申告書（純損失の金額が生じた年分に係るものに限る。）で施行日前に提出されたものは、その提出期限内に提出された所得税法第二条第一項第三十九号に規定する青色申告書とみなす。 suppl-3411-40/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-7 Only for individual municipal inhabitant tax for fiscal year 1966 through fiscal year 1968, in applying Article 313, paragraph (8) of the New Act, a return under Article 26-3 of the Former Income Tax Act (including as applied mutatis mutandis under Article 29, paragraph (4) of that Act) (limited to one relating to the year in which an amount of net loss arose) that was filed before the Effective Date is deemed to be a blue return prescribed in Article 2, paragraph (1), item (xxxix) of the Income Tax Act that was filed within its deadline for filing. machine translation, not official **第八項** 昭和四十二年度分から昭和四十四年度分までの個人の市町村民税に限り、新法第三百十三条第八項に規定する純損失の金額で昭和四十年における総所得金額、退職所得金額又は山林所得金額の計算上生じたものがあるときは、同項中「その提出期限まで（国の税務官署においてやむを得ない事情があると認めるときは、その提出期限後）に提出し」とあるのは、「提出し」とする。 suppl-3411-40/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-8 Only for individual municipal inhabitant tax for fiscal year 1967 through fiscal year 1969, where there is an amount of net loss prescribed in Article 313, paragraph (8) of the New Act that arose in calculating the amount of gross income, the amount of retirement income or the amount of timber income for 1965, the phrase "files by the deadline for filing (or, where the national tax office finds that there are unavoidable circumstances, after the deadline for filing)" in that paragraph is deemed to be replaced with "files". machine translation, not official --- ## Cites - suppl-3411-40/art-10/par-1: 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-3411-40/art-10/par-2: 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-3411-40/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3411-40/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-1 - suppl-3411-40/art-10/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-3411-40/art-10/par-3: 第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3411-40/art-10/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-1 - suppl-3411-40/art-10/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-3411-40/art-10/par-5: 新法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-3411-40/art-10/par-5: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3411-40/art-10/par-6: 新法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-3411-40/art-10/par-6: 第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - suppl-3411-40/art-10/par-7: 新法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 - suppl-3411-40/art-10/par-7: 所得税法第二条第一項第三十九号 → 所得税法 第二条第一項第三十九号 (Article 2, paragraph (1), item (xxxix)), art-2/par-1/item-39 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-39 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-39 - suppl-3411-40/art-10/par-8: 新法第三百十三条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十条第二項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-2 - 地方税法 附則第十条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-10/par-3 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19/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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-233, 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