# 地方税法 / Local Tax Act — 第二十二条 (Supplementary Provisions, Article 22) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22. 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: 第二十二条 (Supplementary Provisions, Article 22)（国際科学技術博覧会に関する経過措置） — address `suppl-3591-7/art-22` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22 - 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. --- ### 第二十二条（国際科学技術博覧会に関する経過措置） — Transitional Measures Concerning the International Science and Technology Exposition caption: machine translation, not official suppl-3591-7/art-22 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22 **第一項** 新法附則第三十七条第二項（法人の道府県民税及び市町村民税に関する部分に限る。）の規定は、施行日以後に終了する事業年度又は新法第五十三条第五項若しくは第三百二十一条の八第五項の期間に係る法人の道府県民税又は市町村民税について適用し、施行日前に終了した事業年度又はこれらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。 suppl-3591-7/art-22/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-1 The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the New Act (limited to the portion relating to corporate prefectural inhabitant tax and municipal inhabitant tax) apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending on or after the Effective Date, or to the period under Article 53, paragraph (5) or Article 321-8, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending before the Effective Date or those periods, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十七条第三項の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行日以後の解散又は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、施行日前に終了した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する事業税については、なお従前の例による。 suppl-3591-7/art-22/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-2 The provisions of Article 37, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date, and for corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三十七条第四項の規定は、施行日以後の同項に規定する不動産の取得に対して課すべき不動産取得税について適用し、施行日前の同項に規定する不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-3591-7/art-22/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-3 The provisions of Article 37, paragraph (4) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on the acquisition of the real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十七条第七項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。 suppl-3591-7/art-22/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-4 The provisions of Article 37, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法附則第三十七条第十項の規定は、昭和六十年一月一日以後に使用する電気に対して課すべき電気税について適用する。 suppl-3591-7/art-22/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-22/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-22/par-5 The provisions of Article 37, paragraph (10) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after January 1, 1985. machine translation, not official --- ## Cites - suppl-3591-7/art-22/par-1: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-3591-7/art-22/par-1: 第三百二十一条の八第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 --- ## 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-20261027T202151-291, 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