# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（市町村民税に関する経過措置） — address `suppl-4041-5/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7 - 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. --- ### 第七条（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-4041-5/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7 **第一項** 新法附則第三条の三第三項及び第四項の規定は、平成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、平成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-4041-5/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7/par-1 The provisions of Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1992, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1991, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百二十一条の八第三項（租税特別措置法第六十二条の三第一項及び第七項の規定に関する部分に限る。）の規定は、法人の平成四年一月一日以後に行う租税特別措置法第六十二条の三第一項に規定する土地の譲渡等について適用する。 suppl-4041-5/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4041-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4041-5/art-7/par-2 The provisions of Article 321-8, paragraph (3) of the New Act (limited to the part relating to the provisions of Article 62-3, paragraphs (1) and (7) of the Act on Special Measures Concerning Taxation) apply to transfers of land, etc. prescribed in Article 62-3, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation carries out on or after January 1, 1992. machine translation, not official --- ## Cites - suppl-4041-5/art-7/par-1: 新法附則第三条の三第三項 → 地方税法 附則第三条の三第三項 (Supplementary Provisions, Article 3-3, paragraph (3)), suppl-3251-226/art-3-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-3 - suppl-4041-5/art-7/par-1: 第四項 → 地方税法 附則第三条の三第四項 (Supplementary Provisions, Article 3-3, paragraph (4)), suppl-3251-226/art-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-4 - suppl-4041-5/art-7/par-2: 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-20261027T214204-240, translated 2026-10-28 - 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