# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（長期譲渡所得等に係る国民健康保険税の課税の特例に関する規定の適用） — address `suppl-3451-24/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-10 - 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. --- ### 第十条（長期譲渡所得等に係る国民健康保険税の課税の特例に関する規定の適用） — Application of Provisions on Special Provisions for Taxation of National Health Insurance Tax on Long-Term Capital Gains, etc. caption: machine translation, not official suppl-3451-24/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-10 **第一項** 新法附則第三十六条の規定は、世帯主又はその世帯に属する国民健康保険の被保険者について地方税法の一部を改正する法律（昭和四十四年法律第十六号）附則第十五条の規定により適用される新法附則第三十四条又は第三十五条の規定の適用がある場合には、昭和四十五年度分の国民健康保険税についても、適用する。この場合において、新法附則第三十六条中「昭和四十六年度」とあるのは、「昭和四十五年度」とする。 suppl-3451-24/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3451-24/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3451-24/art-10/par-1 The provisions of Article 36 of the Supplementary Provisions of the New Act also apply to national health insurance tax for fiscal year 1970 in the case where the provisions of Article 34 or 35 of the Supplementary Provisions of the New Act, as applied pursuant to the provisions of Article 15 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 16 of 1969), are applicable to the householder or to an insured person under National Health Insurance who belongs to that household. In this case, the phrase "fiscal year 1971" in Article 36 of the Supplementary Provisions of the New Act is deemed to be replaced with "fiscal year 1970". machine translation, not official --- ## Cites - suppl-3451-24/art-10/par-1: 新法附則第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-3451-24/art-10/par-1: 主又はその世帯に属する国民健康保険の被保険者について地方税法の一部を改正する法律（昭和四十四年法律第十六号）附則第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3441-16/art-15 — https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-15 - suppl-3451-24/art-10/par-1: 新法附則第三十四条 → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34 - suppl-3451-24/art-10/par-1: 第三十五条 → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 --- ## 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-20261027T214204-236, translated 2026-10-28 - This site's parser, version 222 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27