# 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-3471-11/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)（事業税に関する規定の適用） — address `suppl-3471-11/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-3471-11/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3471-11/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（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax caption: machine translation, not official suppl-3471-11/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3 **第一項** 新法第七十二条の四十八第三項の規定は、昭和四十七年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の事業税から適用し、同日前に終了した事業年度分の法人の事業税については、なお従前の例による。 suppl-3471-11/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-1 The provisions of Article 72-48, paragraph (3) of the New Act apply from corporate enterprise tax for business years ending on or after April 1, 1972 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official **第二項** 第四項に定めるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十七年度分の個人の事業税から適用し、昭和四十六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-3471-11/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-2 Except as provided in paragraph (4), the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1972, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1971. machine translation, not official **第三項** 新法第七十二条の十七第三項第一号の規定の適用については、昭和四十七年度分の個人の事業税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。 suppl-3471-11/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-3 With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen". machine translation, not official **第四項** 新法第七十二条の五十五の二の規定は、昭和四十八年度分の個人の事業税から適用し、昭和四十七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-3471-11/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-4 The provisions of Article 72-55-2 of the New Act apply from individual enterprise tax for fiscal year 1973, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1972. machine translation, not official --- ## Cites - suppl-3471-11/art-3/par-1: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3 - suppl-3471-11/art-3/par-2: 第四項 → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3471-11/art-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-4 - suppl-3471-11/art-3/par-4: 新法第七十二条の五十五の二 → 地方税法 第七十二条の五十五の二 (Article 72-55-2), art-72-55-2 — https://japanlaw.org/ja/local-tax-act/art-72-55-2 · https://japanlaw.org/l/325AC0000000226/art-72-55-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第二項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/par-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-20261027T202151-271, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-237, 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