# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4061-117. 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: 附　則 (Supplementary Provisions) — address `suppl-4061-117` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-117 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-117 - 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. --- ## 附　則 平成六年一二月一六日法律第一一七号 suppl-4061-117 · https://japanlaw.org/ja/local-tax-act/suppl-4061-117 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4061-117/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-1 **第一項** この法律は、平成七年七月一日（以下「施行日」という。）から施行する。 suppl-4061-117/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-1/par-1 This Act comes into effect on July 1, 1995 (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第二十六条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4061-117/art-26 · https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-26 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-26 **第一項** 法人の事業税の課税標準の算定に当たっての旧原爆医療法の規定に基づく医療の給付につき支払を受けた金額の益金の額への算入及び当該給付に係る経費の損金の額への算入については、なお従前の例による。 suppl-4061-117/art-26/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-26/par-1 With regard to the inclusion in the amount of gross profits, in calculating the tax base of corporate enterprise tax, of the amount received in payment for benefits for medical treatment under the provisions of the former Atomic Bomb Victims Medical Care Act, and the inclusion in the amount of deductible expenses of expenses relating to those benefits, the provisions then in force continue to govern. machine translation, not official **第二項** 個人の事業税の課税標準の算定に当たっての前項の医療の給付につき支払を受けた金額の総収入金額への算入及び当該給付に係る経費の必要な経費への算入については、なお従前の例による。 suppl-4061-117/art-26/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-26/par-2 With regard to the inclusion in gross revenue, in calculating the tax base of individual enterprise tax, of the amount received in payment for the benefits for medical treatment referred to in the preceding paragraph, and the inclusion in necessary expenses of expenses relating to those benefits, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4061-117/art-26/par-2: 前項 → 地方税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4061-117/art-26/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-26/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十六条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-117/art-26/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-117/art-26/par-2 --- ## 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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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