# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（見直し） — address `suppl-3631-110/art-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-16 - 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. --- ### 第十六条（見直し） — Review caption: machine translation, not official suppl-3631-110/art-16 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-16 **第一項** 株式等の譲渡益に対する地方税の課税の在り方については、所得税における課税の仕組みを踏まえつつ、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）附則第十条の規定に基づく利子所得に対する地方税の課税の在り方の見直しと併せて見直しを行うものとする。 suppl-3631-110/art-16/par-1 · 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 With respect to how local tax is imposed on gains from the transfer of shares, etc., a review is to be conducted, taking into account the structure of taxation under income tax, together with the review of how local tax is imposed on interest income under the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 94 of 1987). machine translation, not official --- ## Cites - suppl-3631-110/art-16/par-1: 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）附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-251, 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