# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（都の特例に関する経過措置） — address `suppl-4061-15/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14 - 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. --- ### 第十四条（都の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Tokyo Metropolis caption: machine translation, not official suppl-4061-15/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14 **第一項** 新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は同項において準用する新法第三百二十一条の八第四項の期間に係る法人の都民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。 suppl-4061-15/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-1 The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period under Article 321-8, paragraph (4) of the New Act as applied mutatis mutandis in that paragraph, and with regard to corporate Tokyo inhabitant tax for business years that ended before the Effective Date or for the period under that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第七百三十四条第三項において準用する新法第三百二十一条の八第一項の申告書（法人税法第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条第一項において準用する場合を含む。）の規定により法人税に係る申告書を提出する義務がある法人が、新法第七百三十四条第三項において準用する新法第三百二十一条の八第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。）の提出期限が施行日前である場合には、その法人の当該申告書に係る都民税として納付した又は納付すべきであった都民税については、なお従前の例による。 suppl-4061-15/art-14/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-2 Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return relating to corporation tax pursuant to Article 71, paragraph (1) of the Corporation Tax Act (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) is to submit by the deadline for filing that return pursuant to Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act) falls before the Effective Date, the provisions then in force continue to govern with regard to the Tokyo inhabitant tax that the corporation paid, or should have paid, in relation to that return. machine translation, not official --- ## Cites - suppl-4061-15/art-14/par-1: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/ja/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-4061-15/art-14/par-1: 新法第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-4 - suppl-4061-15/art-14/par-2: 前項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4061-15/art-14/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-1 - suppl-4061-15/art-14/par-2: 新法第七百三十四条第三項 → 地方税法 第七百三十四条第三項 (Article 734, paragraph (3)), art-734/par-3 — https://japanlaw.org/ja/local-tax-act/art-734/par-3 · https://japanlaw.org/l/325AC0000000226/art-734/par-3 - suppl-4061-15/art-14/par-2: 新法第三百二十一条の八第一項 → 地方税法 第三百二十一条の八第一項 (Article 321-8, paragraph (1)), art-321-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十四条第二項（都の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-14/par-2 - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-18/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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-255, 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