# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（市町村民税に関する経過措置） — address `suppl-4061-111/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10 - 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-4061-111/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10 **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市町村民税に関する部分は、平成七年度以後の年度分の個人の市町村民税について適用し、平成六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-4061-111/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-1 Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三百十四条の二第一項第十号の二の規定の適用については、平成七年度分の個人の市町村民税に限り、同号中「七十六万円」とあるのは「七十万円」と、同号イ（１）中「十万円」とあるのは「五万円」と、同号イ（２）中「十万円」とあるのは「五万円」と、「三十三万円」とあるのは「三十万円」と、同号ロ（１）中「四十五万円」とあるのは「四十万円」と、同号ロ（２）中「四十五万円」とあるのは「四十万円」と、「七十五万円」とあるのは「六十五万円」と、「三十八万円から」とあるのは「三十二万円から」と、同号ロ（３）中「七十五万円」とあるのは「六十五万円」と、「三万円」とあるのは「五万円」とする。 suppl-4061-111/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-2 With regard to the application of Article 314-2, paragraph (1), item (x)-2 of the New Act, for individual municipal inhabitant tax for fiscal year 1995 only, in that item, "760,000 yen" is deemed to be replaced with "700,000 yen"; in item (x)-2, (a)(1) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen"; in item (x)-2, (a)(2) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen" and "330,000 yen" is deemed to be replaced with "300,000 yen"; in item (x)-2, (b)(1) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen"; in item (x)-2, (b)(2) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen", "750,000 yen" is deemed to be replaced with "650,000 yen", and "from 380,000 yen" is deemed to be replaced with "from 320,000 yen"; and in item (x)-2, (b)(3) of that paragraph, "750,000 yen" is deemed to be replaced with "650,000 yen" and "30,000 yen" is deemed to be replaced with "50,000 yen". machine translation, not official **第三項** 新法第三百二十八条の三及び別表第二の規定は、平成七年一月一日以後に支払うべき退職手当等（新法第三百二十八条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-4061-111/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 The provisions of Article 328-3 and Appended Table 2 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 328 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1995, and with regard 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 **第四項** 新法第二百九十二条第一項第七号及び第八号並びに第三百十三条第四項第一号の規定は、平成八年度以後の年度分の個人の市町村民税について適用し、平成七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-4061-111/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-4 The provisions of Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4061-111/art-10/par-2: 新法第三百十四条の二第一項第十号の二 → 地方税法 第三百十四条の二第一項第十号の二 (Article 314-2, paragraph (1), item (x-2)), art-314-2/par-1/item-10-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-10-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-10-2 - suppl-4061-111/art-10/par-3: 新法第三百二十八条の三 → 地方税法 第三百二十八条の三 (Article 328-3), art-328-3 — https://japanlaw.org/ja/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3 - suppl-4061-111/art-10/par-3: 新法第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - suppl-4061-111/art-10/par-3: この項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-4061-111/art-10/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 - suppl-4061-111/art-10/par-4: 新法第二百九十二条第一項第七号 → 地方税法 第二百九十二条第一項第七号 (Article 292, paragraph (1), item (vii)), art-292/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - suppl-4061-111/art-10/par-4: 第八号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-9 - suppl-4061-111/art-10/par-4: 第三百十三条第四項第一号 → 地方税法 第三百十三条第四項第一号 (Article 313, paragraph (4), item (i)), art-313/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-4/item-1 ## 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-4061-111/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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-4061-111/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-2 - 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3 - 地方税法 附則第十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-11/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-20261027T214204-256, 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