# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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- 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: 第十二条 (Supplementary Provisions, Article 12) — address `suppl-3421-25/art-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-12
- 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.

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### 第十二条
<sup>suppl-3421-25/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-12</sup>

**第一項**  四十三年法の規定中個人の市町村民税に関する部分は、昭和四十三年度分の個人の市町村民税から適用し、昭和四十二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。
<sup>suppl-3421-25/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-12/par-1</sup>
The provisions of the 1968 Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1968, and the provisions then in force continue to govern individual municipal inhabitant tax through fiscal year 1967.
<sup>machine translation, not official</sup>

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## 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-20261027T214204-234, 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