# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（国民健康保険税に関する規定の適用） — address `suppl-3491-19/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15 - 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. --- ### 第十五条（国民健康保険税に関する規定の適用） — Application of Provisions on National Health Insurance Tax caption: machine translation, not official suppl-3491-19/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15 **第一項** 次項に定めるものを除き、新法の規定中国民健康保険税に関する部分は、昭和四十九年度分の国民健康保険税から適用し、昭和四十八年度分までの国民健康保険税については、なお従前の例による。 suppl-3491-19/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-1 Except as provided in the following paragraph, the provisions of the New Act relating to national health insurance tax apply from national health insurance tax for fiscal year 1974, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1973. machine translation, not official **第二項** 新法附則第三十五条の五の規定は、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附則第十七条第一項の規定により適用される新法附則第三十三条の二の規定の適用がある場合には、昭和四十九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、新法附則第三十五条の五中「昭和五十年度」とあるのは、「昭和四十九年度」とする。 suppl-3491-19/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 The provisions of Article 35-5 of the Supplementary Provisions of the New Act also apply to national health insurance tax for fiscal year 1974 in the case where, for the householder or an insured person under National Health Insurance who belongs to that household, the provisions of Article 33-2 of the Supplementary Provisions of the New Act, as applied pursuant to the provisions of Article 17, paragraph (1) of the Supplementary Provisions, are applicable. In this case, the phrase "fiscal year 1975" in Article 35-5 of the Supplementary Provisions of the New Act is deemed to be replaced with "fiscal year 1974". machine translation, not official --- ## Cites - suppl-3491-19/art-15/par-1: 次項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3491-19/art-15/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-2 - suppl-3491-19/art-15/par-2: 新法附則第三十五条の五 → 地方税法 附則第三十五条の五 (Supplementary Provisions, Article 35-5), suppl-3251-226/art-35-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5 - suppl-3491-19/art-15/par-2: 附則第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3491-19/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-1 - suppl-3491-19/art-15/par-2: 新法附則第三十三条の二 → 地方税法 附則第三十三条の二 (Supplementary Provisions, Article 33-2), suppl-3251-226/art-33-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（国民健康保険税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/par-1 --- ## 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-20261027T214204-231, 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