# 地方税法 / Local Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — address `suppl-3491-19/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17 - 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. --- ### 第十七条（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する規定の適用） — Application of Provisions on Special Provisions for Prefectural Inhabitant Tax and Municipal Inhabitant Tax in the Case Where Treatment as a Corporation Is Elected caption: machine translation, not official suppl-3491-19/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17 **第一項** 新法附則第三十三条の二の規定は、道府県民税及び市町村民税の所得割の納税義務者が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。次条において「昭和四十八年の租税特別措置法改正法」という。）附則第五条の規定により適用される同法による改正後の租税特別措置法第二十五条の二の規定の適用を受けた場合には、その者の昭和四十九年度分の個人の道府県民税及び市町村民税についても、適用する。この場合において、新法附則第三十三条の二第一項中「昭和五十年度」とあるのは「昭和四十九年度」と、「百分の二十三・九」とあるのは「百分の二十三・六」と、「七百万円」とあるのは「三百万円」と、「百分の三十四・一」とあるのは「百分の二十九・六」と、「百分の五・二」とあるのは「百分の五・六」と、同条第二項中「前年の不動産所得の金額」とあるのは「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）附則第五条第一項に規定する指定期間における不動産所得の金額」と、「百分の七十二」とあるのは「百分の七十三」と、「七百万円」とあるのは「三百万円」と、「百分の六十」とあるのは「百分の六十六」と、同条第三項中「七百万円」とあるのは「三百万円」と、「百分の四十」とあるのは「百分の三十六・七五」と、「百分の五・二」とあるのは「百分の五・六」と、同条第六項中「百分の五・二」とあるのは「百分の五・六」と、「百分の十二・一」とあるのは「百分の九・一」とする。 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 The provisions of Article 33-2 of the Supplementary Provisions of the New Act also apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1974 of a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax in the case where that person has been subject to the provisions of Article 25-2 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to in the following Article as the "1973 Act on Special Measures Concerning Taxation Amendment Act"), as applied pursuant to the provisions of Article 5 of the Supplementary Provisions of that Act. In this case, in Article 33-2, paragraph (1) of the Supplementary Provisions of the New Act, the phrase "fiscal year 1975" is deemed to be replaced with "fiscal year 1974", the phrase "23.9 percent" with "23.6 percent", the phrase "7,000,000 yen" with "3,000,000 yen", the phrase "34.1 percent" with "29.6 percent", and the phrase "5.2 percent" with "5.6 percent"; in paragraph (2) of that Article, the phrase "the amount of real property income in the previous year" is deemed to be replaced with "the amount of real property income in the designated period prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973)", the phrase "72 percent" with "73 percent", the phrase "7,000,000 yen" with "3,000,000 yen", and the phrase "60 percent" with "66 percent"; in paragraph (3) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "3,000,000 yen", the phrase "40 percent" with "36.75 percent", and the phrase "5.2 percent" with "5.6 percent"; and in paragraph (6) of that Article, the phrase "5.2 percent" is deemed to be replaced with "5.6 percent", and the phrase "12.1 percent" with "9.1 percent". machine translation, not official **第二項** 新法附則第三十三条の二の規定の適用については、昭和五十年度分の個人の道府県民税及び市町村民税に限り、同条第一項中「七百万円」とあるのは「六百万円」と、「百分の三十四・一」とあるのは「百分の三十二・四」と、同条第二項中「七百万円」とあるのは「六百万円」と、「百分の六十」とあるのは「百分の六十二」と、同条第三項中「七百万円」とあるのは「六百万円」とする。 suppl-3491-19/art-17/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-17/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-17/par-2 With regard to the application of the provisions of Article 33-2 of the Supplementary Provisions of the New Act, only for individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 1975, in paragraph (1) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen" and the phrase "34.1 percent" with "32.4 percent"; in paragraph (2) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen" and the phrase "60 percent" with "62 percent"; and in paragraph (3) of that Article, the phrase "7,000,000 yen" is deemed to be replaced with "6,000,000 yen". machine translation, not official --- ## Cites - suppl-3491-19/art-17/par-1: 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 - suppl-3491-19/art-17/par-1: 次条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3491-19/art-18 — https://japanlaw.org/ja/local-tax-act/suppl-3491-19/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-18 - suppl-3491-19/art-17/par-1: 新法附則第三十三条の二第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3491-19/art-17/par-1: 同条第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-3491-19/art-17/par-1: 同条第三項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 - suppl-3491-19/art-17/par-1: 同条第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - suppl-3491-19/art-17/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 - suppl-3491-19/art-17/par-2: 同条第一項 → 地方税法 附則第三十三条の二第一項 (Supplementary Provisions, Article 33-2, paragraph (1)), suppl-3251-226/art-33-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-1 - suppl-3491-19/art-17/par-2: 同条第二項 → 地方税法 附則第三十三条の二第二項 (Supplementary Provisions, Article 33-2, paragraph (2)), suppl-3251-226/art-33-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-2 - suppl-3491-19/art-17/par-2: 同条第三項 → 地方税法 附則第三十三条の二第三項 (Supplementary Provisions, Article 33-2, paragraph (3)), suppl-3251-226/art-33-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-15/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-20261027T214204-237, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, 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