# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（財団法人国際科学技術博覧会協会に係る道府県民税及び市町村民税に関する経過措置） — address `suppl-3631-6/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-13 - 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. --- ### 第十三条（財団法人国際科学技術博覧会協会に係る道府県民税及び市町村民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax and Municipal Inhabitant Tax on the Incorporated Foundation International Science and Technology Exposition Association caption: machine translation, not official suppl-3631-6/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-13 **第一項** 旧法附則第三十七条第二項の規定は、財団法人国際科学技術博覧会協会の施行日以後に終了する事業年度又は新法第五十三条第四項若しくは第三百二十一条の八第四項の期間に係る法人の道府県民税及び市町村民税については、なおその効力を有する。 suppl-3631-6/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-6/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-6/art-13/par-1 The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to corporate prefectural inhabitant tax and municipal inhabitant tax relating to business years of the Incorporated Foundation International Science and Technology Exposition Association ending on or after the Effective Date or to the period under Article 53, paragraph (4) or Article 321-8, paragraph (4) of the New Act. machine translation, not official --- ## Cites - suppl-3631-6/art-13/par-1: 新法第五十三条第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/ja/local-tax-act/art-53/par-4 · https://japanlaw.org/l/325AC0000000226/art-53/par-4 - suppl-3631-6/art-13/par-1: 第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-4 --- ## 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-20261027T214204-250, 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