# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（過少申告加算金に関する経過措置） — address `suppl-3591-7/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6 - 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. --- ### 第六条（過少申告加算金に関する経過措置） — Transitional Measures Concerning Additional Charges for Understatement caption: machine translation, not official suppl-3591-7/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6 **第一項** 新法第七十二条の四十六第一項、第九十七条第一項、第百二十七条第一項、第二百七十八条第一項、第三百二十八条の十一第一項、第四百九十八条第一項、第五百三十六条第一項、第五百六十七条第一項、第六百九条第一項、第六百八十八条第一項、第六百九十九条の二十一第一項、第七百条の三十三第一項、第七百一条の十二第一項、第七百一条の六十一第一項及び第七百二十一条第一項の規定は、施行日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る過少申告加算金については、なお従前の例による。 suppl-3591-7/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6/par-1 The provisions of Article 72-46, paragraph (1), Article 97, paragraph (1), Article 127, paragraph (1), Article 278, paragraph (1), Article 328-11, paragraph (1), Article 498, paragraph (1), Article 536, paragraph (1), Article 567, paragraph (1), Article 609, paragraph (1), Article 688, paragraph (1), Article 699-21, paragraph (1), Article 700-33, paragraph (1), Article 701-12, paragraph (1), Article 701-61, paragraph (1) and Article 721, paragraph (1) of the New Act apply to additional charges for understatement relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and for additional charges for understatement relating to local tax for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3591-7/art-6/par-1: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1 - suppl-3591-7/art-6/par-1: 第九十七条第一項 → 地方税法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1 - suppl-3591-7/art-6/par-1: 第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/ja/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1 - suppl-3591-7/art-6/par-1: 第三百二十八条の十一第一項 → 地方税法 第三百二十八条の十一第一項 (Article 328-11, paragraph (1)), art-328-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-1 - suppl-3591-7/art-6/par-1: 第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/ja/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1 - suppl-3591-7/art-6/par-1: 第六百九条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/ja/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1 - suppl-3591-7/art-6/par-1: 第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/ja/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1 - suppl-3591-7/art-6/par-1: 第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1 - suppl-3591-7/art-6/par-1: 第七百一条の六十一第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-1 - suppl-3591-7/art-6/par-1: 第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/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-20261027T214204-244, 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