# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4. 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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-3411-40/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4 - 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. --- ### 第四条 suppl-3411-40/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4 **第一項** 第二条の規定による改正後の地方税法（以下「四十二年法」という。）の規定中第五十条の二の規定によつて課する所得割に関する部分は、昭和四十二年一月一日以後に支払われるべき同条に規定する退職手当等について適用し、同日前に支払われるべき当該退職手当等については、なお従前の例による。 suppl-3411-40/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4/par-1 Of the provisions of the Local Tax Act as amended by Article 2 (hereinafter referred to as the "1967 Act"), those relating to the income levy imposed under Article 50-2 of the 1967 Act apply to severance pay or other such compensation prescribed in Article 50-2 of the 1967 Act that is to be paid on or after January 1, 1967, and the provisions then in force continue to govern that severance pay or other such compensation to be paid before that date. machine translation, not official **第二項** 四十二年法の規定中個人の道府県民税に関する部分（四十二年法第五十条の二の規定によつて課する所得割に関する規定を除く。）は、昭和四十二年度分の個人の道府県民税から適用し、昭和四十一年度分までの個人の道府県民税については、なお従前の例による。 suppl-3411-40/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-4/par-2 The provisions of the 1967 Act relating to individual prefectural inhabitant tax (excluding the provisions relating to the income levy imposed under Article 50-2 of the 1967 Act) apply from individual prefectural inhabitant tax for fiscal year 1967, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1966. machine translation, not official --- ## Cites - suppl-3411-40/art-4/par-2: 四十二年法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-20261027T214204-233, 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