# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（見直し） — address `suppl-3621-94/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-10 - 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. --- ### 第十条（見直し） — Review caption: machine translation, not official suppl-3621-94/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-10 **第一項** 利子所得に対する地方税の課税の在り方については、総合課税への移行問題を含め、必要に応じ、この法律の施行後五年を経過した場合において見直しを行うものとする。 suppl-3621-94/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-10/par-1 With respect to how local tax is imposed on interest income, a review is to be conducted, including the question of transition to comprehensive taxation, as necessary, when five years have elapsed after the enforcement of this Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十六条第一項（見直し） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-16/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-20261027T214204-248, 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