# 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-3571-10/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)（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — address `suppl-3571-10/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-3571-10/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — Transitional Measures Concerning Deferral of Collection of the Corporation Tax Levy of Prefectural Inhabitant Tax or Municipal Inhabitant Tax, or Corporate Enterprise Tax caption: machine translation, not official suppl-3571-10/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3 **第一項** 新法第十五条の三の規定は、昭和五十七年四月一日（以下「施行日」という。）以後に終了する事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税（施行日以後に終了する事業年度に係る新法第五十三条第一項若しくは第三百二十一条の八第一項又は第七十二条の二十六第一項の規定による申告書（道府県民税又は市町村民税の法人税割にあつては、法人税法（昭和四十年法律第三十四号）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において準用する場合を含む。）の規定による申告書に係る法人税額を課税標準として算定した道府県民税又は市町村民税の法人税割額が記載された申告書に限る。）で昭和五十七年六月一日前に提出期限の到来するもの（以下この項において「特定中間申告書」という。）に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税を除く。）について適用し、施行日前に終了した事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税及び特定中間申告書に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なお従前の例による。 suppl-3571-10/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3/par-1 The provisions of Article 15-3 of the New Act apply to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years ending on or after April 1, 1982 (hereinafter referred to as the "Effective Date") (excluding the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a return under Article 53, paragraph (1), Article 321-8, paragraph (1) or Article 72-26, paragraph (1) of the New Act for a business year ending on or after the Effective Date (in the case of the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, limited to a return stating the corporation tax levy amount of prefectural inhabitant tax or municipal inhabitant tax calculated with the corporation tax amount relating to a return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145 of that Act) as the tax base) for which the deadline for filing arrives before June 1, 1982 (hereinafter in this paragraph referred to as a "specified interim return")), and for the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before the Effective Date and the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a specified interim return, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3571-10/art-3/par-1: 新法第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 - suppl-3571-10/art-3/par-1: 新法第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 - suppl-3571-10/art-3/par-1: 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-3571-10/art-3/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - suppl-3571-10/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-3571-10/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-3/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-20261027T214204-242, 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