# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（更正の請求に関する規定の適用） — address `suppl-3441-16/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6 - 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. --- ### 第六条（更正の請求に関する規定の適用） — Application of Provisions on Requests for Reassessment caption: machine translation, not official suppl-3441-16/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中更正の請求に関する部分は、施行日以後に新法第二十条の九の三第一項の法定納期限（法人の事業税にあつては、旧法第七十二条の三十三の二第一項の規定による期限）が到来する地方税に係る更正の請求について適用し、同日前に当該法定納期限が到来する地方税に係る更正の請求については、なお従前の例による。 suppl-3441-16/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6/par-1 Except as otherwise specially provided, the provisions of the New Act relating to requests for reassessment apply to requests for reassessment relating to local taxes for which the statutory payment due date under Article 20-9-3, paragraph (1) of the New Act (for corporate enterprise tax, the time limit under the provisions of Article 72-33-2, paragraph (1) of the Former Act) arrives on or after the Effective Date, and the provisions then in force continue to govern requests for reassessment relating to local taxes for which that statutory payment due date arrives before that date. machine translation, not official **第二項** 新法第五十三条の二及び第三百二十一条の八の二の規定は、施行日以後に国の税務官署がこれらの規定に規定する更正の通知をした場合について適用する。 suppl-3441-16/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-6/par-2 The provisions of Articles 53-2 and 321-8-2 of the New Act apply where a national tax office has given the notice of reassessment prescribed in those provisions on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3441-16/art-6/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-3441-16/art-6/par-2: 新法第五十三条の二 → 地方税法 第五十三条の二 (Article 53-2), art-53-2 — https://japanlaw.org/ja/local-tax-act/art-53-2 · https://japanlaw.org/l/325AC0000000226/art-53-2 - suppl-3441-16/art-6/par-2: 第三百二十一条の八の二 → 地方税法 第三百二十一条の八の二 (Article 321-8-2), art-321-8-2 — https://japanlaw.org/ja/local-tax-act/art-321-8-2 · https://japanlaw.org/l/325AC0000000226/art-321-8-2 --- ## 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-20261027T214204-235, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27