# 地方税法 / Local Tax Act — 第三十条 (Supplementary Provisions, Article 30) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30. 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: 第三十条 (Supplementary Provisions, Article 30)（地方税法の一部改正に伴う経過措置） — address `suppl-4141-102/art-30` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30 - 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. --- ### 第三十条（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-4141-102/art-30 · https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30 **第一項** 第六条の規定による改正後の地方税法第七百三条の四並びに附則第三十五条の五及び第三十六条の規定は、平成十五年度以後の年度分の国民健康保険税について適用し、平成十四年度分までの国民健康保険税については、なお従前の例による。 suppl-4141-102/art-30/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30/par-1 The provisions of Article 703-4 of the Local Tax Act as amended by the provisions of Article 6, and Articles 35-5 and 36 of the Supplementary Provisions of the Local Tax Act as so amended, apply to national health insurance tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2002. machine translation, not official **第二項** 第六条の規定による改正前の地方税法附則第三十三条の二の規定により読み替えて適用される第六条の規定による改正前の同法第七百三条の四第三項第二号の規定による平成十四年度分までの国民健康保険税については、なお従前の例による。 suppl-4141-102/art-30/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30/par-2 The provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2002 under the provisions of Article 703-4, paragraph (3), item (ii) of the Local Tax Act prior to amendment by the provisions of Article 6, as applied with terms replaced pursuant to the provisions of Article 33-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 6. machine translation, not official **第三項** 平成十五年度分の国民健康保険税に係る第六条の規定による改正後の地方税法第七百三条の四第三項第二号ロの規定の適用については、同号ロ中「国民健康保険法第七十条第一項第二号に規定する負担調整前老人保健医療費拠出金相当額」とあるのは「健康保険法等の一部を改正する法律（平成十四年法律第百二号）附則第十六条第三項に規定する前期負担調整前概算医療費拠出金相当額と同条第八項に規定する後期負担調整前概算医療費拠出金相当額との合算額」と、「同号」とあるのは「国民健康保険法第七十条第一項第二号」と、「得た額」とあるのは「得た額（平成十三年度における特別調整前概算医療費拠出金相当額（健康保険法等の一部を改正する法律第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額をいう。以下本項において同じ。）に平成十三年度の退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額（旧老健法第五十六条第一項各号に掲げる額の合計額をいう。以下本項において同じ。）に平成十三年度の退職被保険者等加入割合を乗じて得た額を超えるときは、その超える額（以下本項において「超過額」という。）と超過額について老人保健法第五十四条第二項の規定の例により算定した額との合計額の二分の一に相当する額を控除するものとし、平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額に満たないときは、その満たない額（以下本項において「不足額」という。）と不足額について同項の規定の例により算定した額との合計額の二分の一に相当する額を加算するものとする。）」とする。 suppl-4141-102/art-30/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30/par-3 With regard to the application of the provisions of Article 703-4, paragraph (3), item (ii), (b) of the Local Tax Act as amended by the provisions of Article 6 to national health insurance tax for fiscal year 2003, in sub-item (b) of that item, the phrase "the pre-burden-adjustment elderly health medical expense contribution equivalent prescribed in Article 70, paragraph (1), item (ii) of the National Health Insurance Act" is deemed to be replaced with "the total of the first-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) and the second-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in paragraph (8) of that Article", the phrase "that item" is deemed to be replaced with "Article 70, paragraph (1), item (ii) of the National Health Insurance Act", and the phrase "amount obtained" is deemed to be replaced with "amount obtained (if the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 (meaning the total of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly prior to amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc. (hereinafter referred to as the "Former Elderly Health Act"); the same applies hereinafter in this paragraph) by the retired insured persons' enrollment share for fiscal year 2001 exceeds the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 (meaning the total of the amounts set forth in the items of Article 56, paragraph (1) of the Former Elderly Health Act; the same applies hereinafter in this paragraph) by the retired insured persons' enrollment share for fiscal year 2001, an amount equivalent to one-half of the total of the excess amount (hereinafter referred to as the "excess amount" in this paragraph) and the amount calculated for the excess amount in accordance with the rules of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and if the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the retired insured persons' enrollment share for fiscal year 2001 is less than the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the retired insured persons' enrollment share for fiscal year 2001, an amount equivalent to one-half of the total of the shortfall (hereinafter referred to as the "shortfall" in this paragraph) and the amount calculated for the shortfall in accordance with the rules of that paragraph is to be added)". machine translation, not official **第四項** 平成十六年度分の国民健康保険税に係る第六条の規定による改正後の地方税法第七百三条の四第三項第二号ロの規定の適用については、同号ロ中「国民健康保険法第七十条第一項第二号に規定する負担調整前老人保健医療費拠出金相当額」とあるのは「健康保険法等の一部を改正する法律（平成十四年法律第百二号）附則第十八条において読み替えて準用される同法附則第十六条第三項に規定する前期負担調整前概算医療費拠出金相当額と同条第八項に規定する後期負担調整前概算医療費拠出金相当額との合算額」と、「同号」とあるのは「国民健康保険法第七十条第一項第二号」と、「得た額」とあるのは「得た額（平成十四年度における特別調整前概算医療費拠出金相当額（健康保険法等の一部を改正する法律第三条の規定による改正前の老人保健法第五十五条第一項各号に掲げる額の合計額をいう。）の十二分の七に相当する額に施行日前退職被保険者等加入割合（平成十四年四月一日以後施行日前の期間における退職被保険者等加入割合をいう。以下本項において同じ。）を乗じて得た額の二分の一に相当する額と健康保険法等の一部を改正する法律附則第十四条第五項に規定する施行日以後負担調整前概算医療費拠出金相当額に施行日以後退職被保険者等加入割合（施行日以後平成十五年三月三十一日までの期間における退職被保険者等加入割合をいう。以下本項において同じ。）を乗じて得た額との合算額（以下本項において「平成十四年度の退職被保険者等に係る負担調整前概算医療費拠出金相当額」という。）が同法附則第十五条第三項に規定する施行日前特別調整前確定医療費拠出金相当額に施行日前退職被保険者等加入割合を乗じて得た額の二分の一に相当する額と同条第六項に規定する施行日以後負担調整前確定医療費拠出金相当額に施行日以後退職被保険者等加入割合を乗じて得た額との合算額（以下本項において「平成十四年度の退職被保険者等に係る負担調整前確定医療費拠出金相当額」という。）を超えるときは、その超える額（以下本項において「超過額」という。）と超過額について老人保健法第五十四条第二項の規定の例により算定した額との合計額を控除するものとし、平成十四年度の退職被保険者等に係る負担調整前概算医療費拠出金相当額が平成十四年度の退職被保険者等に係る負担調整前確定医療費拠出金相当額に満たないときは、その満たない額（以下本項において「不足額」という。）と不足額について同項の規定の例により算定した額との合計額を加算するものとする。）」とする。 suppl-4141-102/art-30/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-30/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-30/par-4 With regard to the application of the provisions of Article 703-4, paragraph (3), item (ii), (b) of the Local Tax Act as amended by the provisions of Article 6 to national health insurance tax for fiscal year 2004, in sub-item (b) of that item, the phrase "the pre-burden-adjustment elderly health medical expense contribution equivalent prescribed in Article 70, paragraph (1), item (ii) of the National Health Insurance Act" is deemed to be replaced with "the total of the first-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) as applied mutatis mutandis with terms replaced pursuant to Article 18 of the Supplementary Provisions of that Act and the second-period pre-burden-adjustment estimated medical expense contribution equivalent prescribed in Article 16, paragraph (8) of the Supplementary Provisions of that Act", the phrase "that item" is deemed to be replaced with "Article 70, paragraph (1), item (ii) of the National Health Insurance Act", and the phrase "amount obtained" is deemed to be replaced with "amount obtained (if the total of one-half of the amount obtained by multiplying seven-twelfths of the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2002 (meaning the total of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly prior to amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc.) by the retired insured persons' enrollment share before the Effective Date (meaning the retired insured persons' enrollment share for the period from April 1, 2002 to the day before the Effective Date; the same applies hereinafter in this paragraph), and the amount obtained by multiplying the pre-burden-adjustment estimated medical expense contribution equivalent from the Effective Date prescribed in Article 14, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. by the retired insured persons' enrollment share from the Effective Date (meaning the retired insured persons' enrollment share for the period from the Effective Date to March 31, 2003; the same applies hereinafter in this paragraph) (hereinafter referred to as the "pre-burden-adjustment estimated medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002" in this paragraph), exceeds the total of one-half of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent before the Effective Date prescribed in Article 15, paragraph (3) of the Supplementary Provisions of that Act by the retired insured persons' enrollment share before the Effective Date, and the amount obtained by multiplying the pre-burden-adjustment finalized medical expense contribution equivalent from the Effective Date prescribed in paragraph (6) of that Article by the retired insured persons' enrollment share from the Effective Date (hereinafter referred to as the "pre-burden-adjustment finalized medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002" in this paragraph), the total of the excess amount (hereinafter referred to as the "excess amount" in this paragraph) and the amount calculated for the excess amount in accordance with the rules of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and if the pre-burden-adjustment estimated medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002 is less than the pre-burden-adjustment finalized medical expense contribution equivalent for retired insured persons, etc. for fiscal year 2002, the total of the shortfall (hereinafter referred to as the "shortfall" in this paragraph) and the amount calculated for the shortfall in accordance with the rules of that paragraph is to be added)". machine translation, not official --- ## Cites - suppl-4141-102/art-30/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-4141-102/art-30/par-1: 附則第三十五条の五 → 地方税法 附則第三十五条の五 (Supplementary Provisions, Article 35-5), suppl-3251-226/art-35-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5 - suppl-4141-102/art-30/par-1: 第三十六条 → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-4141-102/art-30/par-3: 地方税法第七百三条の四第三項第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2 - suppl-4141-102/art-30/par-3: 本項 → 地方税法 第七百三条の四第三項 (Article 703-4, paragraph (3)), art-703-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3 - suppl-4141-102/art-30/par-4: 地方税法第七百三条の四第三項第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2 - suppl-4141-102/art-30/par-4: 本項 → 地方税法 第七百三条の四第三項 (Article 703-4, paragraph (3)), art-703-4/par-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三十六条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4141-102/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-36/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-266, 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-20261027T214204-266, 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