# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（事業税に関する経過措置） — address `suppl-3571-10/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-5 - 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. --- ### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-3571-10/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-5 **第一項** 新法第七十二条の四十八第三項及び新法附則第九条の三の規定は、施行日以後に開始する事業年度（施行日前に解散した法人の清算中の事業年度を除く。）分の法人の事業税について適用し、施行日前に開始した事業年度分及び施行日前に解散した法人の施行日以後に開始する清算中の事業年度分の法人の事業税については、なお従前の例による。 suppl-3571-10/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-5/par-1 The provisions of Article 72-48, paragraph (3) of the New Act and Article 9-3 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years commencing on or after the Effective Date (excluding business years in liquidation of corporations dissolved before the Effective Date), and for corporate enterprise tax for business years commencing before the Effective Date and for business years in liquidation commencing on or after the Effective Date of corporations dissolved before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3571-10/art-5/par-1: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3 - suppl-3571-10/art-5/par-1: 新法附則第九条の三 → 地方税法 附則第九条の三 (Supplementary Provisions, Article 9-3), suppl-3251-226/art-9-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-3 --- ## 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-20261027T214204-240, 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