# 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-3571-10/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)（道府県民税に関する経過措置） — address `suppl-3571-10/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-3571-10/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3571-10/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、昭和五十七年度以後の年度分の個人の道府県民税について適用し、昭和五十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-3571-10/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-1 Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1982 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1981, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十二条第九項の規定は、昭和五十六年以後の各年において生じた同項に規定する雑損失の金額について適用し、昭和五十五年以前の各年において生じた第一条の規定による改正前の地方税法（以下「旧法」という。）第三十二条第九項に規定する雑損失の金額については、なお従前の例による。 suppl-3571-10/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-2 The provisions of Article 32, paragraph (9) of the New Act apply to the casualty loss prescribed in that paragraph arising in each year from 1981 onward, and for the casualty loss prescribed in Article 32, paragraph (9) of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") arising in each year up to and including 1980, the provisions then in force continue to govern. machine translation, not official **第三項** 昭和五十七年度分の個人の道府県民税に限り、所得割の納税義務者が租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）による改正前の租税特別措置法（以下「昭和五十六年改正前の租税特別措置法」という。）第二十五条第一項に規定する事業所得を有する場合において、新法第四十五条の二第一項の規定による申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたもの及びその時までに提出された新法第四十五条の三第一項の確定申告書を含む。）に旧法附則第六条第一項の適用を受ける旨の記載があるときは、その者の道府県民税の所得割については、新法附則第六条第一項及び第二項の規定にかかわらず、旧法附則第六条第一項の規定の例による。 suppl-3571-10/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-3 Solely for individual prefectural inhabitant tax for fiscal year 1982, where a person liable for the income levy has business income prescribed in Article 25, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1981 Amendment"), and a return under Article 45-2, paragraph (1) of the New Act (including a return submitted after its deadline for filing but by the time the tax notice of prefectural inhabitant tax is served, and a final return under Article 45-3, paragraph (1) of the New Act submitted by that time) states that Article 6, paragraph (1) of the Supplementary Provisions of the Former Act is to apply, the income levy of prefectural inhabitant tax of that person is governed by the rules of Article 6, paragraph (1) of the Supplementary Provisions of the Former Act, notwithstanding Article 6, paragraphs (1) and (2) of the Supplementary Provisions of the New Act. machine translation, not official **第四項** 新法附則第八条第二項の規定は、施行日以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。 suppl-3571-10/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-4 The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十三条の三第二項及び第三項第二号、第三十四条第一項及び第三項第二号並びに第三十四条の二から第三十五条までの規定は、昭和五十八年度以後の年度分の個人の道府県民税について適用し、昭和五十七年度分までの個人の道府県民税については、なお従前の例による。 suppl-3571-10/art-4/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-5 The provisions of Article 33-3, paragraph (2) and paragraph (3), item (ii), Article 34, paragraph (1) and paragraph (3), item (ii), and Articles 34-2 through 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1983 and subsequent fiscal years, and for individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3571-10/art-4/par-2: 新法第三十二条第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-3571-10/art-4/par-3: 新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-3571-10/art-4/par-3: 新法第四十五条の三第一項 → 地方税法 第四十五条の三第一項 (Article 45-3, paragraph (1)), art-45-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3/par-1 - suppl-3571-10/art-4/par-3: 新法附則第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3251-226/art-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-1 - suppl-3571-10/art-4/par-3: 第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3251-226/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-2 - suppl-3571-10/art-4/par-4: 新法附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3251-226/art-8/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-2 - suppl-3571-10/art-4/par-5: 新法附則第三十三条の三第二項 → 地方税法 附則第三十三条の三第二項 (Supplementary Provisions, Article 33-3, paragraph (2)), suppl-3251-226/art-33-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-2 - suppl-3571-10/art-4/par-5: 第三項第二号 → 地方税法 附則第三十三条の三第三項第二号 (Supplementary Provisions, Article 33-3, paragraph (3), item (ii)), suppl-3251-226/art-33-3/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-2 - suppl-3571-10/art-4/par-5: 第三十四条第一項 → 地方税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-3251-226/art-34/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-1 - suppl-3571-10/art-4/par-5: 第三項第二号 → 地方税法 附則第三十四条第三項第二号 (Supplementary Provisions, Article 34, paragraph (3), item (ii)), suppl-3251-226/art-34/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-2 - suppl-3571-10/art-4/par-5: 第三十四条の二から第三十五条まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2 - suppl-3571-10/art-4/par-5: 第三十四条の二から第三十五条まで → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2 - suppl-3571-10/art-4/par-5: 第三十四条の二から第三十五条まで → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3 - suppl-3571-10/art-4/par-5: 第三十四条の二から第三十五条まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, 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