# 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-4131-8/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-4131-8/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-4131-8/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-4131-8/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3 **第一項** 新法第三十四条の規定は、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三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-4131-8/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-1 The provisions of Article 34 of the New Act apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2001. machine translation, not official **第二項** 新法第三十四条の規定の適用については、平成十四年度分の個人の道府県民税に限り、同条第一項第五号ニ中「支払われるもの」とあるのは「支払われるもの（当該損害保険会社又は外国損害保険会社等が締結したものにあつては、当該保険契約の保険期間の始期（保険期間の定めのないものにあつては、その効力を生ずる日。第八項において同じ。）が平成十三年七月一日以後であるものに限る。）」と、同項第五号の三中「基因して共済金」とあるのは「基因して保険金若しくは共済金」と、同条第八項第一号中「損害保険契約のうち」とあるのは「損害保険契約（当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）のうち、」と、「もの（第三号又は第一項第五号ニに掲げるもの及び当該外国損害保険会社等がこの法律の施行地外において締結したものを除く。）」とあるのは「もの及び当該損害保険会社又は外国損害保険会社等が締結した身体の傷害又は疾病により保険金が支払われる損害保険契約で病院又は診療所に入院して第一項第二号に規定する医療費を支払つたことその他の政令で定める事由に基因して保険金が支払われるもの（当該損害保険契約の保険期間の始期が平成十三年六月三十日以前であるものに限るものとし、第三号に掲げるものを除く。）」と、同項第三号中「を除く」とあるのは「を除くものとし、当該生命保険会社又は外国生命保険会社等が締結したものにあつては、当該保険契約の保険期間の始期が平成十三年七月一日以後であるものに限る」とする。 suppl-4131-8/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-2 With regard to the application of the provisions of Article 34 of the New Act, for individual prefectural inhabitant tax for fiscal year 2002 only, "that is paid" in Article 34, paragraph (1), item (v), (d) of the New Act is deemed to be replaced with "that is paid (limited, in the case of one concluded by that casualty insurance company or foreign casualty insurance company, etc., to one for which the start of the insurance period of the insurance policy (where no insurance period is specified, the date on which it takes effect; the same applies in paragraph (8)) is on or after July 1, 2001)"; in item (v)-3 of that paragraph, "as a result of which mutual aid benefits" is deemed to be replaced with "as a result of which insurance benefits or mutual aid benefits"; in Article 34, paragraph (8), item (i) of the New Act, "among casualty insurance policies" is deemed to be replaced with "among casualty insurance policies (excluding those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced),"; "those (excluding those set forth in item (iii) or paragraph (1), item (v), (d) and those concluded by that foreign casualty insurance company, etc. outside the area where this Act is enforced)" is deemed to be replaced with "those, and casualty insurance policies concluded by that casualty insurance company or foreign casualty insurance company, etc. under which insurance benefits are paid for bodily injury or illness, under which insurance benefits are paid as a result of having been admitted to a hospital or clinic and having paid the medical expenses prescribed in paragraph (1), item (ii) or for other reasons specified by Cabinet Order (limited to those for which the start of the insurance period of the casualty insurance policy is on or before June 30, 2001, and excluding those set forth in item (iii))"; and in item (iii) of that paragraph, "excluding" is deemed to be replaced with "excluding, and, in the case of one concluded by that life insurance company or foreign life insurance company, etc., limited to one for which the start of the insurance period of the insurance policy is on or after July 1, 2001". machine translation, not official **第三項** 新法附則第五条第一項の規定は、平成十五年度以後の年度分の個人の道府県民税について適用し、平成十四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-4131-8/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-3 The provisions of Article 5, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2003 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2002. machine translation, not official **第四項** 新法附則第三十五条の四の規定は、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三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-4131-8/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-4 The provisions of Article 35-4 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2001. machine translation, not official **第五項** 施行日から平成十四年三月三十一日までの間における新法附則第三十五条の四の規定の適用については、同条第二項第一号及び第四項中「第十項」とあるのは、「第九項」とする。 suppl-4131-8/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-5 With regard to the application of the provisions of Article 35-4 of the Supplementary Provisions of the New Act between the Effective Date and March 31, 2002, "paragraph (10)" in paragraph (2), item (i) and paragraph (4) of that Article is deemed to be replaced with "paragraph (9)". machine translation, not official **第六項** 新法の規定中法人の道府県民税に関する部分は、施行日以後に合併又は分割が行われる場合における各事業年度分の法人の道府県民税及び各計算期間の法人税額に係る法人の道府県民税並びに施行日以後に解散（合併による解散を除く。以下この項、次条第一項及び附則第七条第六項において同じ。）が行われる場合における解散による清算所得に対する法人税額に係る法人の道府県民税（清算所得に対する法人税を課される法人の清算中の事業年度に係る法人税額及び残余財産の一部分配により納付すべき法人税額に係る法人の道府県民税を含む。以下この項において同じ。）について適用し、施行日前に合併が行われた場合における各事業年度分の法人の道府県民税並びに施行日前に解散が行われた場合における解散による清算所得に対する法人税額に係る法人の道府県民税及び施行日前に合併が行われた場合における合併による清算所得に対する法人税額に係る法人の道府県民税については、なお従前の例による。 suppl-4131-8/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6 The provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for each business year, and corporate prefectural inhabitant tax on the corporation tax amount for each calculation period, where a merger or division takes place on or after the Effective Date, and to corporate prefectural inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution (excluding dissolution by merger; the same applies hereinafter in this paragraph, paragraph (1) of the following Article and Article 7, paragraph (6) of the Supplementary Provisions) takes place on or after the Effective Date (including corporate prefectural inhabitant tax on the corporation tax amount for the business year in liquidation of a corporation on which corporation tax on liquidation income is imposed and on the corporation tax amount to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year where a merger took place before the Effective Date, corporate prefectural inhabitant tax on the corporation tax amount on liquidation income arising from dissolution where a dissolution took place before the Effective Date, and corporate prefectural inhabitant tax on the corporation tax amount on liquidation income arising from merger where a merger took place before the Effective Date. machine translation, not official --- ## Cites - suppl-4131-8/art-3/par-1: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-4131-8/art-3/par-2: 新法第三十四条 → 地方税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/local-tax-act/art-34 · https://japanlaw.org/l/325AC0000000226/art-34 - suppl-4131-8/art-3/par-2: 同条第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5 - suppl-4131-8/art-3/par-2: 第八項 → 地方税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/local-tax-act/art-34/par-7 · https://japanlaw.org/l/325AC0000000226/art-34/par-7 - suppl-4131-8/art-3/par-2: 同項第五号の三 → 地方税法 第三十四条第一項第五号の三 (Article 34, paragraph (1), item (v-3)), art-34/par-1/item-5-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-5-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5-3 - suppl-4131-8/art-3/par-2: 同条第八項第一号 → 地方税法 第三十四条第七項第一号 (Article 34, paragraph (7), item (i)), art-34/par-7/item-1 — https://japanlaw.org/ja/local-tax-act/art-34/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/art-34/par-7/item-1 - suppl-4131-8/art-3/par-2: 第三号 → 地方税法 第三十四条第七項第三号 (Article 34, paragraph (7), item (iii)), art-34/par-7/item-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-7/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-7/item-3 - suppl-4131-8/art-3/par-2: 第一項第二号 → 地方税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-2 - suppl-4131-8/art-3/par-2: 第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-3 - suppl-4131-8/art-3/par-3: 新法附則第五条第一項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3251-226/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5/par-1 - suppl-4131-8/art-3/par-4: 新法附則第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4 - suppl-4131-8/art-3/par-5: 新法附則第三十五条の四 → 地方税法 附則第三十五条の四 (Supplementary Provisions, Article 35-4), suppl-3251-226/art-35-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4 - suppl-4131-8/art-3/par-5: 同条第二項第一号 → 地方税法 附則第三十五条の四第二項第一号 (Supplementary Provisions, Article 35-4, paragraph (2), item (i)), suppl-3251-226/art-35-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-1 - suppl-4131-8/art-3/par-5: 第四項 → 地方税法 附則第三十五条の四第四項 (Supplementary Provisions, Article 35-4, paragraph (4)), suppl-3251-226/art-35-4/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-4 - suppl-4131-8/art-3/par-6: この項 → 地方税法 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4131-8/art-3/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6 - suppl-4131-8/art-3/par-6: 次条第一項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4131-8/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-1 - suppl-4131-8/art-3/par-6: 附則第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4131-8/art-7/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-7/par-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-1/par-1/item-2 - 地方税法 附則第三条第六項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-3/par-6 - 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-4131-8/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-263, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-264, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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