# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（課税標準額等の端数計算に関する規定の適用） — address `suppl-3431-4/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-3 - 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. --- ### 第三条（課税標準額等の端数計算に関する規定の適用） — Application of Provisions on Calculation of Fractions of Tax Base Amounts, etc. caption: machine translation, not official suppl-3431-4/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-3 **第一項** 新法第二十条の四の二第一項の規定は施行日以後に確定する地方税について、同条第四項の規定は同日以後に徴収する滞納処分費について、同条第五項（同条第七項において準用する場合を含む。）の規定は同日以後に納付され、若しくは納入される延滞金、同日以後に確定する過少申告加算金、不申告加算金若しくは重加算金又は同日以後に還付のためその支出を決定し、若しくは充当する過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。 suppl-3431-4/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3431-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-3/par-1 The provisions of Article 20-4-2, paragraph (1) of the New Act apply to local tax finalized on or after the Effective Date, the provisions of Article 20-4-2, paragraph (4) of the New Act apply to expenses for the delinquent tax collection procedure collected on or after that date, and the provisions of Article 20-4-2, paragraph (5) of the New Act (including as applied mutatis mutandis under Article 20-4-2, paragraph (7) of the New Act) apply to delinquency charge paid or remitted on or after that date, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date. machine translation, not official --- ## Cites - suppl-3431-4/art-3/par-1: 新法第二十条の四の二第一項 → 地方税法 第二十条の四の二第一項 (Article 20-4-2, paragraph (1)), art-20-4-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-1 - suppl-3431-4/art-3/par-1: 同条第四項 → 地方税法 第二十条の四の二第四項 (Article 20-4-2, paragraph (4)), art-20-4-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-4 - suppl-3431-4/art-3/par-1: 同条第五項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5 - suppl-3431-4/art-3/par-1: 同条第七項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 --- ## 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