# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（事業税に関する経過措置） — address `suppl-4161-17/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4 - 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. --- ### 第四条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4161-17/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4 **第一項** 新法第七十二条の二十三第二項の規定は、平成十三年四月一日以後に開始した事業年度（連結事業年度（法人税法（昭和四十年法律第三十四号）第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた新法第七十二条の二十三第二項の欠損金額又は同日以後に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額について適用し、同日前に開始した事業年度（連結事業年度に該当する期間を除く。）において生じた旧法第七十二条の二十三第二項の欠損金額又は同日前に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項の個別欠損金額については、なお従前の例による。 suppl-4161-17/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-1 The provisions of Article 72-23, paragraph (2) of the New Act apply to the deficit under Article 72-23, paragraph (2) of the New Act that arose in a business year beginning on or after April 1, 2001 (excluding a period that falls under a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph)), or the individual deficit under that paragraph that arose in a business year beginning on or after that date (limited to a period that falls under a consolidated business year), and the provisions then in force continue to govern the deficit under Article 72-23, paragraph (2) of the Former Act that arose in a business year beginning before that date (excluding a period that falls under a consolidated business year) or the individual deficit under that paragraph that arose in a business year beginning before that date (limited to a period that falls under a consolidated business year). machine translation, not official **第二項** 新法第七十二条の四十八第三項の規定は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項及び附則第二十二条において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前に開始した計算期間に係る法人の事業税並びに施行日前の解散による清算所得に対する事業税については、なお従前の例による。 suppl-4161-17/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-2 The provisions of Article 72-48, paragraph (3) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from a dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph and Article 22 of the Supplementary Provisions) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable on a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years beginning before the Effective Date, corporate enterprise tax for calculation periods beginning before the Effective Date, and enterprise tax on liquidation income arising from a dissolution before the Effective Date. machine translation, not official **第三項** 新法第七十二条の四十九の八第一項の規定は、平成十七年度以後の年度分の個人の事業税について適用し、平成十六年度分までの個人の事業税については、なお従前の例による。 suppl-4161-17/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-3 The provisions of Article 72-49-8, paragraph (1) of the New Act apply to individual enterprise tax for fiscal years from fiscal year 2005 onward, and the provisions then in force continue to govern individual enterprise tax for fiscal years up to and including fiscal year 2004. machine translation, not official **第四項** 新法第七十二条の五十第二項の規定は、平成十八年度以後の年度分の個人の事業税について適用し、平成十七年度分までの個人の事業税については、なお従前の例による。 suppl-4161-17/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-4 The provisions of Article 72-50, paragraph (2) of the New Act apply to individual enterprise tax for fiscal years from fiscal year 2006 onward, and the provisions then in force continue to govern individual enterprise tax for fiscal years up to and including fiscal year 2005. machine translation, not official --- ## Cites - suppl-4161-17/art-4/par-1: 新法第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-2 - suppl-4161-17/art-4/par-1: この項 → 地方税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4161-17/art-4/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-1 - suppl-4161-17/art-4/par-2: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3 - suppl-4161-17/art-4/par-2: この項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4161-17/art-4/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-2 - suppl-4161-17/art-4/par-2: 附則第二十二条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4161-17/art-22 — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-22 - suppl-4161-17/art-4/par-3: 新法第七十二条の四十九の八第一項 → 地方税法 第七十二条の四十九の八第一項 (Article 72-49-8, paragraph (1)), art-72-49-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-1 - suppl-4161-17/art-4/par-4: 新法第七十二条の五十第二項 → 地方税法 第七十二条の五十第二項 (Article 72-50, paragraph (2)), art-72-50/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-50/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-50/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-1/par-1/item-3 - 地方税法 附則第四条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-1 - 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-269, 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