# 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-3511-7/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-3511-7/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-3511-7/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3511-7/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-3511-7/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3 **第一項** 新法第七十二条の十七第三項第一号並びに第七十二条の十八第一項及び第二項の規定は、昭和五十一年度分の個人の事業税から適用し、昭和五十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-3511-7/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3/par-1 The provisions of Article 72-17, paragraph (3), item (i) and Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1976, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1975. machine translation, not official **第二項** 新法第七十二条の五第一項第五号の規定は、施行日以後に終了する事業年度分の法人の事業税について適用し、施行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-3511-7/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3/par-2 The provisions of Article 72-5, paragraph (1), item (v) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date. machine translation, not official **第三項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第三項の法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に終了した各事業年度の収入金額については、なお従前の例による。 suppl-3511-7/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3511-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-3/par-3 With regard to the amount of revenue for each business year that ended during the period from April 1, 1974 to March 31, 1976 of a corporation referred to in Article 9, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3511-7/art-3/par-1: 第七十二条の十八第一項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-1 - suppl-3511-7/art-3/par-1: 第二項 → 地方税法 第七十二条の十八第二項 (Article 72-18, paragraph (2)), art-72-18/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-18/par-2 - suppl-3511-7/art-3/par-2: 新法第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 --- ## 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-20261027T214204-239, 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