# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（国民健康保険税に関する経過措置） — address `suppl-4151-9/art-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20 - 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. --- ### 第二十条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax caption: machine translation, not official suppl-4151-9/art-20 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20 **第一項** 新法第七百三条の四第二十六項の規定は、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-4151-9/art-20/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20/par-1 The provisions of Article 703-4, paragraph (26) of the New Act apply to national health insurance tax for fiscal year 2003 and thereafter, and for national health insurance tax up to fiscal year 2002, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十七条の二の規定は、平成十六年度以後の年度分の国民健康保険税について適用し、平成十五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-4151-9/art-20/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-20/par-2 The provisions of Article 37-2 of the Supplementary Provisions of the New Act apply to national health insurance tax for fiscal year 2004 and thereafter, and for national health insurance tax up to fiscal year 2003, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-9/art-20/par-1: 新法第七百三条の四第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26 - suppl-4151-9/art-20/par-2: 新法附則第三十七条の二 → 地方税法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-3251-226/art-37-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2 --- ## 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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-321, 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