# 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-3621-94/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)（市町村民税に関する経過措置） — address `suppl-3621-94/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-3621-94/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-94/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（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-3621-94/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中個人の市町村民税に関する部分は、昭和六十三年度以後の年度分の個人の市町村民税について適用し、昭和六十二年度分までの個人の市町村民税については、なお従前の例による。 suppl-3621-94/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-1 Except as otherwise provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 1988 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1987, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十四条の三第一項の規定の適用については、昭和六十三年度分の個人の市町村民税に限り、同項の表中「三百万円」とあるのは「二百六十万円」と、「四百五十万円」とあるのは「四百六十万円」と、「九百万円」とあるのは「九百五十万円」と、「二千万円」とあるのは「千九百万円」とする。 suppl-3621-94/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-2 For the application of the provisions of Article 314-3, paragraph (1) of the New Act, for individual municipal inhabitant tax for fiscal year 1988 only, "3,000,000 yen" in the table in that paragraph is deemed to be replaced with "2,600,000 yen", "4,500,000 yen" with "4,600,000 yen", "9,000,000 yen" with "9,500,000 yen", and "20,000,000 yen" with "19,000,000 yen". machine translation, not official **第三項** 新法第三百二十八条の三及び別表第二の規定は、昭和六十三年一月一日以後に支払うべき退職手当等（新法第三百二十八条に規定する退職手当等をいう。以下この項及び次項において同じ。）に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。 suppl-3621-94/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3 The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning the severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph and the following paragraph) to be paid on or after January 1, 1988, and with respect to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第三百二十八条の三並びに新法附則第七条第五項及び第七項の規定の適用については、昭和六十三年一月一日から同年十二月三十一日までの間に支払うべき退職手当等に係る所得割に限り、新法第三百二十八条の三の表中「三百万円」とあるのは「二百六十万円」と、「四百五十万円」とあるのは「四百六十万円」と、「九百万円」とあるのは「九百五十万円」と、「二千万円」とあるのは「千九百万円」と、新法附則第七条第五項及び第七項中「別表第二」とあるのは「地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則別表第二」とする。 suppl-3621-94/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4 For the application of the provisions of Article 328-3 of the New Act and Article 7, paragraphs (5) and (7) of the Supplementary Provisions of the New Act, limited to the income levy on severance pay or other such compensation to be paid during the period from January 1 to December 31, 1988, "3,000,000 yen" in the table in Article 328-3 of the New Act is deemed to be replaced with "2,600,000 yen", "4,500,000 yen" with "4,600,000 yen", "9,000,000 yen" with "9,500,000 yen", and "20,000,000 yen" with "19,000,000 yen", and "Appended Table 2" in Article 7, paragraphs (5) and (7) of the Supplementary Provisions of the New Act is deemed to be replaced with "Appended Table 2 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987)". machine translation, not official **第五項** 旧法第三百十四条の八の規定は、昭和六十二年度分までの個人の市町村民税については、なおその効力を有する。 suppl-3621-94/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-5 The provisions of Article 314-8 of the Former Act remain in force with respect to individual municipal inhabitant tax up to that for fiscal year 1987. machine translation, not official **第六項** 新法第二百九十二条第一項第五号、第三百十三条第十一項、第三百十四条の二第一項第二号及び第七号、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項の規定並びに新法附則第三十三条の二第六項において準用する同条第三項第二号の規定は、昭和六十四年度以後の年度分の個人の市町村民税について適用し、昭和六十三年度分までの個人の市町村民税については、なお従前の例による。 suppl-3621-94/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6 The provisions of Article 292, paragraph (1), item (v), Article 313, paragraph (11), Article 314-2, paragraph (1), items (ii) and (vii), Article 317-2, paragraph (1) (the part other than the items) and paragraphs (2), (3) and (5), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act, and the provisions of Article 33-2, paragraph (3), item (ii) of the Supplementary Provisions of the New Act as applied mutatis mutandis pursuant to paragraph (6) of that Article, apply to individual municipal inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual municipal inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第七項** 別段の定めがあるものを除き、新法の規定中法人の市町村民税に関する部分は、昭和六十三年四月一日以後に終了する事業年度分の法人の市町村民税について適用し、同日前に終了した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3621-94/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-7 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years ending on or after April 1, 1988, and with respect to corporate municipal inhabitant tax for business years that ended before that date, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第三百二十一条の八第三項（租税特別措置法第六十三条の二第一項の規定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分の法人の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分の法人の市町村民税については、なお従前の例による。 suppl-3621-94/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-8 The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation) apply to corporate municipal inhabitant tax for business years ending on or after the Effective Date, and with respect to corporate municipal inhabitant tax for business years that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第九項** 新法第三百二十一条の八第一項及び第三項の規定（租税特別措置法第六十三条の二第一項の規定に関する部分を除く。）並びに新法第三百二十一条の八第五項及び第九項並びに第三百二十一条の十三第一項の規定は、昭和六十三年四月一日以後に開始する事業年度分の法人の市町村民税について適用し、同日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-3621-94/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-9 The provisions of Article 321-8, paragraphs (1) and (3) of the New Act (excluding the part relating to the provisions of Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation), and the provisions of Article 321-8, paragraphs (5) and (9) and Article 321-13, paragraph (1) of the New Act, apply to corporate municipal inhabitant tax for business years beginning on or after April 1, 1988, and with respect to corporate municipal inhabitant tax for business years that began before that date, the provisions then in force continue to govern. machine translation, not official **第十項** 旧法第三百二十一条の十三第二項の規定は、昭和六十三年四月一日前に開始した事業年度分の法人の市町村民税については、なおその効力を有する。 suppl-3621-94/art-6/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-10 The provisions of Article 321-13, paragraph (2) of the Former Act remain in force with respect to corporate municipal inhabitant tax for business years that began before April 1, 1988. machine translation, not official --- ## Cites - suppl-3621-94/art-6/par-2: 新法第三百十四条の三第一項 → 地方税法 第三百十四条の三第一項 (Article 314-3, paragraph (1)), art-314-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-3/par-1 - suppl-3621-94/art-6/par-3: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-3621-94/art-6/par-3: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-3621-94/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3621-94/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3 - suppl-3621-94/art-6/par-3: 次項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3621-94/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4 - suppl-3621-94/art-6/par-4: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-3621-94/art-6/par-4: 新法附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3251-226/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-5 - suppl-3621-94/art-6/par-4: 第七項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-3251-226/art-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-7 - suppl-3621-94/art-6/par-4: 地方税法の一部を改正する法律（昭和六十二年法律第九十四号）附則別表第二 → 地方税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3621-94/appdx-2 — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/appdx-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-2 - suppl-3621-94/art-6/par-6: 新法第二百九十二条第一項第五号 → 地方税法 第二百九十二条第一項第五号 (Article 292, paragraph (1), item (v)), art-292/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-5 - suppl-3621-94/art-6/par-6: 第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/ja/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11 - suppl-3621-94/art-6/par-6: 第三百十四条の二第一項第二号 → 地方税法 第三百十四条の二第一項第二号 (Article 314-2, paragraph (1), item (ii)), art-314-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-2 - suppl-3621-94/art-6/par-6: 第七号 → 地方税法 第三百十四条の二第一項第七号 (Article 314-2, paragraph (1), item (vii)), art-314-2/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-7 - suppl-3621-94/art-6/par-6: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-3621-94/art-6/par-6: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2 - suppl-3621-94/art-6/par-6: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-3621-94/art-6/par-6: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5 - suppl-3621-94/art-6/par-6: 第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3 - suppl-3621-94/art-6/par-6: 第三百十七条の七第一項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1 - suppl-3621-94/art-6/par-6: 新法附則第三十三条の二第六項 → 地方税法 附則第三十三条の二第六項 (Supplementary Provisions, Article 33-2, paragraph (6)), suppl-3251-226/art-33-2/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-6 - suppl-3621-94/art-6/par-6: 同条第三項第二号 → 地方税法 附則第三十三条の二第三項第二号 (Supplementary Provisions, Article 33-2, paragraph (3), item (ii)), suppl-3251-226/art-33-2/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-2 - suppl-3621-94/art-6/par-8: 新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-3621-94/art-6/par-9: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 - suppl-3621-94/art-6/par-9: 第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-3621-94/art-6/par-9: 新法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 - suppl-3621-94/art-6/par-9: 第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-9 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-9 - suppl-3621-94/art-6/par-9: 第三百二十一条の十三第一項 → 地方税法 第三百二十一条の十三第一項 (Article 321-13, paragraph (1)), art-321-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-13/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-3 - 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3 - 地方税法 附則第八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-8/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-20261027T214204-240, translated 2026-10-28 - 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