# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（事業税に関する経過措置） — address `suppl-3561-15/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4 - 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. --- ### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3561-15/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4 **第一項** 新法第七十二条第五項、第七項及び第八項の規定は、昭和五十六年以後の年の年中における事業の所得に対して課する個人の事業税から適用し、昭和五十五年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。 suppl-3561-15/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4/par-1 The provisions of Article 72, paragraphs (5), (7) and (8) of the New Act apply beginning with individual enterprise tax imposed on income from business during the year 1981 and subsequent years, and for individual enterprise tax imposed on income from business during the year 1980 and earlier years, the provisions then in force continue to govern. machine translation, not official **第二項** 第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第四項の規定は、昭和五十五年度分までの個人の事業税については、なおその効力を有する。 suppl-3561-15/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4/par-2 The provisions of Article 9, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual enterprise tax for fiscal years up to and including fiscal year 1980. machine translation, not official **第三項** この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が施行日前から引き続き新法第七十二条の五第四項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。 suppl-3561-15/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-4/par-3 At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 72-5, paragraph (4) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply. machine translation, not official --- ## Cites - suppl-3561-15/art-4/par-3: 新法第七十二条の五第四項 → 地方税法 第七十二条の五第四項 (Article 72-5, paragraph (4)), art-72-5/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-4 - suppl-3561-15/art-4/par-3: 同条第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, 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