# 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-4091-46. 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-4091-46` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4091-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-46 - 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 平成九年五月九日法律第四六号 suppl-4091-46 · https://japanlaw.org/ja/local-tax-act/suppl-4091-46 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4091-46/art-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-46/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、附則第三条及び第四条の規定は、平成十年四月一日から施行する。 suppl-4091-46/art-1/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-46/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions of Articles 3 and 4 of the Supplementary Provisions come into effect as of April 1, 1998. machine translation, not official ### 第四条（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-4091-46/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4091-46/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46/art-4 **第一項** 前条の規定による改正後の地方税法（以下「新地方税法」という。）附則第三十五条の三の規定は、道府県民税及び市町村民税の所得割の納税義務者が、この法律の施行の日以後に払込みにより取得をする租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）による改正後の租税特別措置法（昭和三十二年法律第二十六号）第三十七条の十三第一項に規定する特定株式に係る新地方税法附則第三十五条の三第一項（同条第九項において準用する場合を含む。）に規定する損失の金額として政令で定める金額及び同条第三項（同条第九項において準用する場合を含む。）に規定する特定株式に係る譲渡損失の金額について適用する。 suppl-4091-46/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4091-46/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46/art-4/par-1 The provisions of Article 35-3 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax Act") apply to the amount specified by Cabinet Order as the amount of loss prescribed in Article 35-3, paragraph (1) of the Supplementary Provisions of the New Local Tax Act (including as applied mutatis mutandis pursuant to paragraph (9) of that Article), and to the amount of transfer loss on specified shares prescribed in paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (9) of that Article), relating to specified shares prescribed in Article 37-13, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) that a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax acquires by payment on or after the date of enforcement of this Act. machine translation, not official --- ## Cites - suppl-4091-46/art-1/par-1: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4091-46/art-4 — https://japanlaw.org/ja/local-tax-act/suppl-4091-46/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46/art-4 - suppl-4091-46/art-4/par-1: 附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-4091-46/art-4/par-1: 新地方税法附則第三十五条の三第一項 → 地方税法 附則第三十五条の三第一項 (Supplementary Provisions, Article 35-3, paragraph (1)), suppl-3251-226/art-35-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-1 - suppl-4091-46/art-4/par-1: 同条第九項 → 地方税法 附則第三十五条の三第九項 (Supplementary Provisions, Article 35-3, paragraph (9)), suppl-3251-226/art-35-3/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-9 - suppl-4091-46/art-4/par-1: 同条第三項 → 地方税法 附則第三十五条の三第三項 (Supplementary Provisions, Article 35-3, paragraph (3)), suppl-3251-226/art-35-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4091-46/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-46/art-1/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-20261027T202151-236, 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-20261027T214204-259, 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