# 地方税法 / Local Tax Act — 第九条 (Supplementary Provisions, Article 9)
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- 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: 第九条 (Supplementary Provisions, Article 9)（地方税法の一部改正に伴う経過措置） — address `suppl-4081-107/art-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4081-107/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-107/art-9
- 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.
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### 第九条（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-4081-107/art-9 · https://japanlaw.org/ja/local-tax-act/suppl-4081-107/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4081-107/art-9
**第一項** 前条の規定による改正前の地方税法附則第九条第三項の規定は、生命保険業を行う法人が第十条の規定による改正前の厚生年金保険法第百三十条の二第一項の規定によつて厚生年金基金と締結した保険の契約又は同法第百五十九条の二第一項の規定によつて厚生年金基金連合会と締結した保険の契約に基づく収入保険料に係る地方税法第七十二条の十四第五項第四号の規定の適用については、なおその効力を有する。
suppl-4081-107/art-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4081-107/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-107/art-9/par-1
The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article remain in force with regard to the application of Article 72-14, paragraph (5), item (iv) of the Local Tax Act to premium income relating to insurance contracts that a corporation engaged in life insurance business has concluded with an employees' pension fund pursuant to Article 130-2, paragraph (1) of the Employees' Pension Insurance Act prior to amendment by the provisions of Article 10, or with the Employees' Pension Fund Association pursuant to Article 159-2, paragraph (1) of that Act.
machine translation, not official
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## 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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, 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