# 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-3411-40/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)（事業税に関する規定の適用） — address `suppl-3411-40/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-3411-40/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40/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（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3411-40/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5 **第一項** 新法第七十二条の四第三項の規定は、法人の施行日の属する事業年度分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、法人の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事業税については、なお従前の例による。 suppl-3411-40/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-1 The provisions of Article 72-4, paragraph (3) of the New Act apply from the enterprise tax for the business year of a corporation that includes the Effective Date and the enterprise tax on liquidation income from dissolution or merger on or after that date (including the corporate enterprise tax for business years in liquidation and the 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 the enterprise tax of a corporation for each business year through the business year immediately preceding the business year that includes that date and the enterprise tax on liquidation income from dissolution or merger before that date. machine translation, not official **第二項** 新法第七十二条の二十六第六項の規定は、施行日以後に同条第一項本文に規定する申告期限が到来する法人の事業税から適用し、同日前に同項本文に規定する申告期限が到来した法人の事業税については、なお従前の例による。 suppl-3411-40/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-2 The provisions of Article 72-26, paragraph (6) of the New Act apply from the corporate enterprise tax for which the return due date prescribed in the main clause of Article 72-26, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern the corporate enterprise tax for which the return due date prescribed in the main clause of Article 72-26, paragraph (1) of the New Act arrived before that date. machine translation, not official **第三項** 新法第七十二条の三十三の二第一項から第三項までの規定は、法人が施行日以後にこれらの規定に規定する場合に該当することとなる場合について適用し、法人が同日前にこれらの規定に規定する場合に該当することとなつた場合については、なお従前の例による。 suppl-3411-40/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-3 The provisions of Article 72-33-2, paragraphs (1) through (3) of the New Act apply to the case where a corporation comes to fall under the cases prescribed in those provisions on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation came to fall under the cases prescribed in those provisions before that date. machine translation, not official **第四項** 別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十一年度分の個人の事業税から適用し、昭和四十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-3411-40/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-4 Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1966, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1965. machine translation, not official **第五項** 新法第七十二条の十七第三項又は第四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-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-5 In applying Article 72-17, paragraph (3) or (4) 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** 新法第七十二条の十七第三項又は第四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損失の金額又は被災事業用資産の損失の金額のうちに旧法第七十二条の十七第三項又は第四項の規定により各年における個人の事業の所得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損失の金額又は被災事業用資産の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損失の金額又は被災事業用資産の損失の金額とみなす。 suppl-3411-40/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-6 In applying Article 72-17, paragraph (3) or (4) of the New Act, where the amount of loss, or the amount of loss on disaster-damaged business assets, arising in each year of the three years preceding the previous year prescribed in those provisions includes an amount deducted under Article 72-17, paragraph (3) or (4) of the Former Act in calculating the business income of an individual for each year, the amount obtained by deducting the deducted amount from the amount equivalent to that amount of loss or amount of loss on disaster-damaged business assets is deemed to be that amount of loss or amount of loss on disaster-damaged business assets. machine translation, not official **第七項** 新法第七十二条の十七第七項の規定は、昭和四十一年一月一日以後に発生した同条第六項の損失の金額から適用する。 suppl-3411-40/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-7 The provisions of Article 72-17, paragraph (7) of the New Act apply from the amount of loss under Article 72-17, paragraph (6) of the New Act that occurred on or after January 1, 1966. machine translation, not official --- ## Cites - suppl-3411-40/art-5/par-1: 新法第七十二条の四第三項 → 地方税法 第七十二条の四第三項 (Article 72-4, paragraph (3)), art-72-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-3 - suppl-3411-40/art-5/par-2: 新法第七十二条の二十六第六項 → 地方税法 第七十二条の二十六第六項 (Article 72-26, paragraph (6)), art-72-26/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-6 - suppl-3411-40/art-5/par-2: 同条第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3411-40/art-5/par-3: 新法第七十二条の三十三の二第一項から第三項まで → 地方税法 第七十二条の三十三第一項 (Article 72-33, paragraph (1)), art-72-33/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-1 - suppl-3411-40/art-5/par-5: 新法第七十二条の十七第三項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 - suppl-3411-40/art-5/par-6: 新法第七十二条の十七第三項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-17/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-17/par-3 ## 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-20261027T202151-271, 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