# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3)

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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: 第三条 (Supplementary Provisions, Article 3)（事業税に関する規定の適用） — address `suppl-3481-23/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-3481-23/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3481-23/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.

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### 第三条（事業税に関する規定の適用） — Application of Provisions on Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-23/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3</sup>

**第一項**  新法第七十二条の十四第一項ただし書の規定は、昭和四十八年四月一日以後に終了する事業年度分の各事業年度の所得の計算について適用し、同日前に終了した事業年度分の各事業年度の所得の計算については、なお従前の例による。ただし、租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下「昭和四十八年の租税特別措置法改正法」という。）附則第十二条第四項の規定により読み替えられる同法による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下「改正前の租税特別措置法」という。）第五十五条又は第五十六条の規定の例によることとされる法人に係る事業税の課税標準となる各事業年度の所得の計算については、旧法第七十二条の十四第一項ただし書の規定は、なおその効力を有する。
<sup>suppl-3481-23/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3/par-1</sup>
The provisions of the proviso to Article 72-14, paragraph (1) of the New Act apply to the calculation of income for each business year for business years ending on or after April 1, 1973, and for the calculation of income for each business year for business years ending before that date, the provisions then in force continue to govern; provided, however, that, for the calculation of income for each business year that is the tax base of enterprise tax on corporations that are to be governed by the provisions of Article 55 or Article 56 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; hereinafter referred to as the "1973 Act on Special Measures Concerning Taxation Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment"), as replaced pursuant to Article 12, paragraph (4) of the Supplementary Provisions of that Act, the provisions of the proviso to Article 72-14, paragraph (1) of the Former Act remain in force.
<sup>machine translation, not official</sup>

**第二項**  新法附則第九条第一項及び第四項の規定は、昭和四十八年四月一日以後に開始する事業年度分の各事業年度の所得の計算について適用し、同日前に開始した事業年度分の各事業年度の所得の計算については、なお従前の例による。
<sup>suppl-3481-23/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3/par-2</sup>
The provisions of Article 9, paragraphs (1) and (4) of the Supplementary Provisions of the New Act apply to the calculation of income for each business year for business years beginning on or after April 1, 1973, and for the calculation of income for each business year for business years beginning before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法の規定中個人の事業税に関する部分は、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。
<sup>suppl-3481-23/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-3/par-3</sup>
The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1973, and for individual enterprise tax up to fiscal year 1972, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3481-23/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1
- suppl-3481-23/art-3/par-2: 新法附則第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3251-226/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-1
- suppl-3481-23/art-3/par-2: 第四項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3251-226/art-9/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-3

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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-20261027T202151-271, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-281, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-281, 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