# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-4121-4/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3 - 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. --- ### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4121-4/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3 **第一項** 次項に定めるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成十二年度以後の年度分の個人の道府県民税について適用し、平成十一年度分までの個人の道府県民税については、なお従前の例による。 suppl-4121-4/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-1 Except as provided for in the following paragraph, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1999. machine translation, not official **第二項** 新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の道府県民税について適用し、平成十二年度分までの個人の道府県民税については、なお従前の例による。 suppl-4121-4/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-2 The provisions of Article 35-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2000. machine translation, not official **第三項** 新法第二十四条第五項及び第五十三条第一項の規定は、平成十二年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用する。 suppl-4121-4/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-3 The provisions of Article 24, paragraph (5) and Article 53, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 2000 (hereinafter referred to as the "Effective Date"). machine translation, not official --- ## Cites - suppl-4121-4/art-3/par-1: 次項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4121-4/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/par-2 - suppl-4121-4/art-3/par-2: 新法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-4121-4/art-3/par-3: 新法第二十四条第五項 → 地方税法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/local-tax-act/art-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-24/par-5 - suppl-4121-4/art-3/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4121-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-3/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-262, 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