# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-3631-110/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3 - 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. --- ### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-3631-110/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3 **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道府県民税に関する部分は、昭和六十四年度以後の年度分の個人の道府県民税について適用し、昭和六十三年度分までの個人の道府県民税については、なお従前の例による。 suppl-3631-110/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-1 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1989 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1988, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十条の四及び別表第一の規定は、昭和六十四年一月一日以後に支払うべき退職手当等（新法第五十条の二に規定する退職手当等をいう。以下この項において同じ。）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-3631-110/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 The provisions of Article 50-4 and Appended Table 1 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 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1989, 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 **第三項** 新法第二十三条第一項第七号及び第八号、第三十二条第四項第一号並びに第三十四条の規定は、昭和六十五年度以後の年度分の個人の道府県民税について適用し、昭和六十四年度分までの個人の道府県民税については、なお従前の例による。 suppl-3631-110/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-3 The provisions of Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i) and Article 34 of the New Act apply to individual prefectural inhabitant tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual prefectural inhabitant tax up to that for fiscal year 1989, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十五条の二の規定は、道府県民税の所得割の納税義務者が昭和六十四年四月一日以後に行う所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。附則第九条第四項において「改正後の租税特別措置法」という。）第三十七条の十第一項に規定する株式等の譲渡に係る個人の道府県民税について適用する。 suppl-3631-110/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-4 The provisions of Article 35-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax relating to the transfer, made by a person liable for the income levy of prefectural inhabitant tax on or after April 1, 1989, of shares, etc. prescribed in Article 37-10, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; referred to as the "Act on Special Measures Concerning Taxation as Amended" in Article 9, paragraph (4) of the Supplementary Provisions) as amended by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988). machine translation, not official **第五項** 旧法第三十三条の規定は、昭和六十四年度分までの個人の道府県民税については、なおその効力を有する。 suppl-3631-110/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-5 The provisions of Article 33 of the Former Act remain in force with respect to individual prefectural inhabitant tax up to that for fiscal year 1989. machine translation, not official --- ## Cites - suppl-3631-110/art-3/par-2: 新法第五十条の四 → 地方税法 第五十条の四 (Article 50-4), art-50-4 — https://japanlaw.org/ja/local-tax-act/art-50-4 · https://japanlaw.org/l/325AC0000000226/art-50-4 - suppl-3631-110/art-3/par-2: 新法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-3631-110/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3631-110/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 - suppl-3631-110/art-3/par-3: 新法第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - suppl-3631-110/art-3/par-3: 第八号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9 - suppl-3631-110/art-3/par-3: 第三十二条第四項第一号 → 地方税法 第三十二条第四項第一号 (Article 32, paragraph (4), item (i)), art-32/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-32/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-32/par-4/item-1 - suppl-3631-110/art-3/par-3: 第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-3631-110/art-3/par-4: 新法附則第三十五条の二 → 地方税法 附則第三十五条の二 (Supplementary Provisions, Article 35-2), suppl-3251-226/art-35-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2 - suppl-3631-110/art-3/par-4: 附則第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3631-110/art-9/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-4 ## Cited by 4 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-3631-110/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/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-3631-110/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-1/par-1/item-2 - 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-3/par-2 - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-250, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27