# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（地方消費税に関する経過措置） — address `suppl-4151-9/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5 - 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. --- ### 第五条（地方消費税に関する経過措置） — Transitional Measures Concerning Local Consumption Tax caption: machine translation, not official suppl-4151-9/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5 **第一項** 新法第七十二条の八十七及び附則第九条の五の規定は、所得税法等の一部を改正する法律（平成十五年法律第八号）第六条の規定による改正後の消費税法（昭和六十三年法律第百八号）第四十二条第一項、第四項又は第六項に規定する課税期間が平成十六年四月一日以後に開始する場合について適用し、所得税法等の一部を改正する法律第六条の規定による改正前の消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が同日前に開始した場合については、なお従前の例による。 suppl-4151-9/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5/par-1 The provisions of Article 72-87 and Article 9-5 of the Supplementary Provisions of the New Act apply where a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act (Act No. 108 of 1988) as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) begins on or after April 1, 2004, and the provisions then in force continue to govern where a taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act prior to amendment by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. began before that date. machine translation, not official --- ## Cites - suppl-4151-9/art-5/par-1: 新法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - suppl-4151-9/art-5/par-1: 消費税法（昭和六十三年法律第百八号）第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4151-9/art-5/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4151-9/art-5/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-1/par-1/item-6 --- ## 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-20261027T214204-267, 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