# 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-3531-9/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)（事業税に関する経過措置） — address `suppl-3531-9/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-3531-9/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3531-9/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3531-9/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3 **第一項** 新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の施行日以後に取得する租税特別措置法第五十五条第一項に規定する特定株式等（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年法律第十一号」という。）附則第十五条第二項の規定の適用を受ける昭和五十三年法律第十一号による改正前の租税特別措置法第五十五条第一項に規定する特定株式等（以下この項において「特例適用特定株式等」という。）を含む。）について適用し、法人の施行日前に取得した同条第一項に規定する特定株式等（特例適用特定株式等を除く。）については、なお従前の例による。 suppl-3531-9/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-1 The provisions of Article 72-14, paragraph (1) of the New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date (including specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as "Act No. 11 of 1978") to which the provisions of Article 15, paragraph (2) of the Supplementary Provisions of Act No. 11 of 1978 apply (hereinafter in this paragraph referred to as "specified shares, etc. under the special measure")), and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date (excluding specified shares, etc. under the special measure). machine translation, not official **第二項** 新法附則第九条第一項の規定は、施行日以後の合併による清算所得に対する法人の事業税について適用し、施行日前の合併による清算所得に対する法人の事業税については、なお従前の例による。 suppl-3531-9/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-2 The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate enterprise tax on liquidation income arising from merger on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax on liquidation income arising from merger before the Effective Date. machine translation, not official --- ## Cites - suppl-3531-9/art-3/par-1: 新法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-3531-9/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3531-9/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-1 - suppl-3531-9/art-3/par-2: 新法附則第九条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3251-226/art-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-3/par-1 - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3531-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3531-9/art-19/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-20261027T214204-240, 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