# 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-4171-5/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)（事業税に関する経過措置） — address `suppl-4171-5/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-4171-5/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4171-5/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3 **第一項** 新法第七十二条の二十三第一項及び第七十二条の四十九の八第一項の規定は、障害者自立支援法の施行の日以後に行われるこれらの規定に規定する給付又は医療、介護、助産若しくはサービスについて適用し、同日前に行われた旧法第七十二条の二十三第一項又は第七十二条の四十九の八第一項に規定する給付又は医療、介護、助産若しくはサービスについては、なお従前の例による。 suppl-4171-5/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-1 The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the benefits or medical care, nursing care, midwifery or services prescribed in those provisions that are provided on or after the effective date of the Services and Supports for Persons with Disabilities Act, and, with respect to the benefits or medical care, nursing care, midwifery or services prescribed in Article 72-23, paragraph (1) or Article 72-49-8, paragraph (1) of the Former Act that were provided before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の四十八第三項及び第四項の規定は、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-4171-5/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-2 The provisions of Article 72-48, paragraphs (3) and (4) 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 dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, with respect to corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-5/art-3/par-1: 新法第七十二条の二十三第一項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-23/par-1 - suppl-4171-5/art-3/par-1: 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-4171-5/art-3/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-4171-5/art-3/par-2: 第四項 → 地方税法 第七十二条の四十八第四項 (Article 72-48, paragraph (4)), art-72-48/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-4 - suppl-4171-5/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4171-5/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-10 - 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/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-20261027T214204-271, 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