# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — address `suppl-4041-5/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14 - 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. --- ### 第十四条（みなし法人課税を選択した場合に係る道府県民税及び市町村民税の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax in the Case Where Taxation as a Deemed Corporation Has Been Elected caption: machine translation, not official suppl-4041-5/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14 **第一項** 旧法附則第三十三条の二第一項に規定する租税特別措置法第二十五条の二第一項の選択をした者の平成五年度分までの個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4041-5/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-14/par-1 With regard to individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1993 of a person who has made the election under Article 25-2, paragraph (1) of the Act on Special Measures Concerning Taxation prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-1/par-1 - 地方税法 附則第十六条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/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-20261027T214204-253, 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