# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（国民健康保険税に関する経過措置） — address `suppl-3601-9/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14 - 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. --- ### 第十四条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax caption: machine translation, not official suppl-3601-9/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14 **第一項** 旧法附則第三十三条第一項の規定により読み替えて適用される旧法第七百三条の四第五項及び第八項の規定による昭和五十九年度分の国民健康保険税の算定については、なお従前の例による。 suppl-3601-9/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14/par-1 For the calculation of national health insurance tax for fiscal year 1984 under Article 703-4, paragraphs (5) and (8) of the Former Act as applied with terms replaced pursuant to Article 33, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第三十三条第二項の規定により読み替えて適用される旧法第七百三条の五の規定による昭和五十九年度分の国民健康保険税の減額については、なお従前の例による。 suppl-3601-9/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3601-9/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3601-9/art-14/par-2 For the reduction of national health insurance tax for fiscal year 1984 under Article 703-5 of the Former Act as applied with terms replaced pursuant to Article 33, paragraph (2) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-245, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27