# 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-3501-18/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)（道府県民税及び市町村民税の分離課税に係る所得割に関する規定の適用） — address `suppl-3501-18/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-3501-18/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/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（道府県民税及び市町村民税の分離課税に係る所得割に関する規定の適用） — Application of Provisions on the Income Levy Subject to Separate Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax caption: machine translation, not official suppl-3501-18/art-17 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-17 **第一項** 旧法附則第三十五条の四の規定は、昭和四十九年中に支払うべき退職手当等（旧法第二十三条第一項第六号又は第二百九十二条第一項第六号に規定する退職手当等をいう。）で同年四月一日前に支払われたものにつき徴収された旧法第五十条の二又は第三百二十八条の規定によつて課する所得割については、なおその効力を有する。 suppl-3501-18/art-17/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3501-18/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-17/par-1 The provisions of Article 35-4 of the Supplementary Provisions of the Former Act remain in force with respect to the income levy imposed pursuant to the provisions of Article 50-2 or Article 328 of the Former Act that was collected on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 23, paragraph (1), item (vi) or Article 292, paragraph (1), item (vi) of the Former Act) payable in 1974 that was paid before April 1 of that year. machine translation, not official --- ## 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-20261027T214204-238, 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