# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（市町村民税に関する規定の適用） — address `suppl-3521-6/art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9 - 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. --- ### 第九条（市町村民税に関する規定の適用） — Application of Provisions on Municipal Inhabitant Tax caption: machine translation, not official suppl-3521-6/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9 **第一項** 新法の規定中個人の市町村民税に関する部分は、昭和五十二年度分の個人の市町村民税から適用し、昭和五十一年度分までの個人の市町村民税については、なお従前の例による。 suppl-3521-6/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-1 The provisions of the New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 1977, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1976. machine translation, not official **第二項** 新法第三百十二条第一項及び第二項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第五項の期間に係る法人の市町村民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の市町村民税については、なお従前の例による。 suppl-3521-6/art-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-2 The provisions of Article 312, paragraphs (1) and (2) of the New Act apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (5) of the New Act, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph. machine translation, not official **第三項** 法人の施行日以後に終了する事業年度に係る新法第三百二十一条の八第一項の申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の申告書に係るものに限る。）の提出期限が施行日前である場合には、前項の規定にかかわらず、その法人の当該申告書に係る市町村民税として納付した、又は納付すべきであつた市町村民税については、なお従前の例による。 suppl-3521-6/art-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-3 In the case where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to that relating to the return under Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act)) falls before the Effective Date, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern municipal inhabitant tax that the corporation paid, or should have paid, as the municipal inhabitant tax relating to that return. machine translation, not official --- ## Cites - suppl-3521-6/art-9/par-2: 新法第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/art-312/par-1 · https://japanlaw.org/l/325AC0000000226/art-312/par-1 - suppl-3521-6/art-9/par-2: 第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/ja/local-tax-act/art-312/par-2 · https://japanlaw.org/l/325AC0000000226/art-312/par-2 - suppl-3521-6/art-9/par-2: 新法第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-3521-6/art-9/par-3: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3521-6/art-9/par-3: 前項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3521-6/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第九条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3521-6/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-9/par-3 --- ## 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-20261027T214204-229, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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