# 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-4061-111/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) — address `suppl-4061-111/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-4061-111/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-111/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 suppl-4061-111/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7 **第一項** 新法附則第九条の六第三項前段の規定により国から払込みを受けた道府県が同項後段の規定により他の道府県に支払うべき金額は、当分の間、当該道府県が当該他の道府県から支払を受けるべき金額と同額とみなす。 suppl-4061-111/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-7/par-1 The amount that a prefecture that has received payment from the State pursuant to the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the New Act is to pay to another prefecture pursuant to the second sentence of that paragraph is, for the time being, deemed to be the same as the amount that the prefecture is to receive in payment from the other prefecture. machine translation, not official --- ## Cites - suppl-4061-111/art-7/par-1: 新法附則第九条の六第三項 → 地方税法 附則第九条の六第三項 (Supplementary Provisions, Article 9-6, paragraph (3)), suppl-3251-226/art-9-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-3 ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27