# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（山林を現物出資した場合の所得割の納期限の特例に関する経過措置） — address `suppl-4071-40/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-15 - 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. --- ### 第十五条（山林を現物出資した場合の所得割の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the Due Date for Payment of the Income Levy Where Forest Land Is Contributed in Kind caption: machine translation, not official suppl-4071-40/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-15 **第一項** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法第四十一条の六第一項に規定する山林所得を有する場合における平成七年度分までの個人の市町村民税の所得割の納期限については、旧法附則第三十五条の三の規定は、なおその効力を有する。この場合において、同条第一項中「租税特別措置法第四十一条の八第一項」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法（以下本条において「改正前の租税特別措置法」という。）第四十一条の六第一項」と、「同法第四十一条の八第一項」とあるのは「改正前の租税特別措置法第四十一条の六第一項」と、同条第二項中「租税特別措置法第四十一条の八第一項」とあるのは「改正前の租税特別措置法第四十一条の六第一項」と、同条第三項中「租税特別措置法」とあるのは「改正前の租税特別措置法」と、「第四十一条の八第五項（」とあるのは「第四十一条の六第五項（」と、「第四十一条の八第一項」とあるのは「第四十一条の六第一項」と、「第四十一条の八第五項第一号」とあるのは「第四十一条の六第五項第一号」と、同条第五項中「租税特別措置法第四十一条の八第七項」とあるのは「改正前の租税特別措置法第四十一条の六第七項」とする。 suppl-4071-40/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-15/par-1 With regard to the due date for payment of the income levy of individual municipal inhabitant tax up to fiscal year 1995 in the case where a person has timber income prescribed in Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), the provisions of Article 35-3 of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "Article 41-8, paragraph (1) of the Act on Special Measures Concerning Taxation" in paragraph (1) of that Article is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (hereinafter in this Article referred to as the 'Act on Special Measures Concerning Taxation Before the Amendment')", the phrase "Article 41-8, paragraph (1) of that Act" is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment", in paragraph (2) of that Article, the phrase "Article 41-8, paragraph (1) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 41-6, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment", in paragraph (3) of that Article, the phrase "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Act on Special Measures Concerning Taxation Before the Amendment", the phrase "Article 41-8, paragraph (5) (" is deemed to be replaced with "Article 41-6, paragraph (5) (", the phrase "Article 41-8, paragraph (1)" is deemed to be replaced with "Article 41-6, paragraph (1)", and the phrase "Article 41-8, paragraph (5), item (i)" is deemed to be replaced with "Article 41-6, paragraph (5), item (i)", and in paragraph (5) of that Article, the phrase "Article 41-8, paragraph (7) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "Article 41-6, paragraph (7) of the Act on Special Measures Concerning Taxation Before the Amendment". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4071-40/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-17/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-20261027T202151-306, 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-20261027T202151-306, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27