# 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-4061-111/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)（地方消費税に関する経過措置等） — address `suppl-4061-111/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-4061-111/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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（地方消費税に関する経過措置等） — Transitional Measures Concerning Local Consumption Tax, etc. caption: machine translation, not official suppl-4061-111/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3 **第一項** 別段の定めがあるものを除き、新法第二章第三節及び附則第九条の四から第九条の十六までの規定は、平成九年四月一日（以下附則第六条までにおいて「適用日」という。）以後に事業者が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等をいう。附則第五条及び第六条において同じ。）及び適用日以後に保税地域から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。附則第五条及び第六条において同じ。）に係る地方消費税について適用する。 suppl-4061-111/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-3/par-1 Except as otherwise specially provided, the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act apply to local consumption tax relating to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies in Articles 5 and 6) made by business operators on or after April 1, 1997 (hereinafter referred to as the "application date" in the Supplementary Provisions through Article 6) and to taxable goods taken out of a bonded area on or after the application date (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in Articles 5 and 6). machine translation, not official --- ## Cites - suppl-4061-111/art-3/par-1: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4061-111/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6 - suppl-4061-111/art-3/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4061-111/art-3/par-1: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4061-111/art-5 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5 - suppl-4061-111/art-3/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-1/par-1/item-3 - 地方税法 附則第九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-9/par-1 - 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-20261027T214204-256, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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