# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（市町村民税に関する経過措置） — address `suppl-4171-5/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6 - 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. --- ### 第六条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4171-5/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6 **第一項** 新法第二百九十五条第一項第二号並びに附則第四十条第八項及び第九項の規定は、平成十八年度以後の年度分の個人の市町村民税について適用し、平成十七年度分までの個人の市町村民税については、第八項に定めるものを除き、なお従前の例による。 suppl-4171-5/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-1 The provisions of Article 295, paragraph (1), item (ii) of the New Act and Article 40, paragraphs (8) and (9) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2006 and thereafter, and, for individual municipal inhabitant tax for fiscal year 2005 and earlier, the provisions then in force continue to govern, except as provided in paragraph (8). machine translation, not official **第二項** 平成十八年度分の個人の市町村民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）に係る新法第三百十条の規定の適用については、同条中「三千円」とあるのは、「千円」とする。 suppl-4171-5/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-2 In the application of Article 310 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual municipal inhabitant tax for fiscal year 2006, the phrase "3,000 yen" in that Article is deemed to be replaced with "1,000 yen". machine translation, not official **第三項** 市町村は、平成十八年度分の個人の市町村民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二百九十五条第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法の規定中所得割に関する部分（新法第三百十四条の八第一項を除く。）を適用した場合における所得割の額から、当該額の三分の二に相当する額を控除するものとする。この場合における新法第三百十四条の八第一項の規定の適用については、同項中「第三百十四条の三、第三百十四条の四及び前条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第六条第三項」とする。 suppl-4171-5/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-3 Limited to the income levy of individual municipal inhabitant tax for fiscal year 2006, a municipality is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 295, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act concerning the income levy (excluding Article 314-8, paragraph (1) of the New Act), an amount equivalent to two-thirds of that amount. In this case, in the application of Article 314-8, paragraph (1) of the New Act, the phrase "Articles 314-3 and 314-4 and the preceding Article" in that paragraph is deemed to be replaced with "Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)". machine translation, not official **第四項** 平成十九年度分の個人の市町村民税の均等割に限り、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であった者（新法の施行地に住所を有しない者を除く。）に係る新法第三百十条の規定の適用については、同条中「三千円」とあるのは、「二千円」とする。 suppl-4171-5/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-4 In the application of Article 310 of the New Act to a person whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding a person who has no address in the area where the New Act is enforced), limited to the per capita levy of individual municipal inhabitant tax for fiscal year 2007, the phrase "3,000 yen" in that Article is deemed to be replaced with "2,000 yen". machine translation, not official **第五項** 市町村は、平成十九年度分の個人の市町村民税の所得割に限り、所得割の納税義務者で、前年の合計所得金額が百二十五万円以下であり、かつ、平成十七年一月一日現在において年齢六十五歳以上であったものの所得割（新法第二百九十五条第一項に規定する分離課税に係る所得割を除く。以下この項において同じ。）については、新法及び租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律の規定中所得割に関する部分（新法第三百十四条の八第一項を除く。）を適用した場合における所得割の額から、当該額の三分の一に相当する額を控除するものとする。この場合における新法第三百十四条の八第一項の規定の適用については、同項中「第三百十四条の三及び前二条」とあるのは、「地方税法等の一部を改正する法律（平成十七年法律第五号）附則第六条第五項」とする。 suppl-4171-5/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-5 Limited to the income levy of individual municipal inhabitant tax for fiscal year 2007, a municipality is to deduct, from the amount of the income levy of a person liable for the income levy whose total income for the previous year was 1,250,000 yen or less and who was 65 years of age or older as of January 1, 2005 (excluding the separately taxed income levy prescribed in Article 295, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) that results from applying the provisions of the New Act and the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties concerning the income levy (excluding Article 314-8, paragraph (1) of the New Act), an amount equivalent to one-third of that amount. In this case, in the application of Article 314-8, paragraph (1) of the New Act, the phrase "Article 314-3 and the preceding two Articles" in that paragraph is deemed to be replaced with "Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2005)". machine translation, not official **第六項** 新法第三百十七条の六第三項の規定は、平成十八年一月一日以後に同項に規定する給与の支払を受けなくなった者がある場合について適用する。 suppl-4171-5/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-6 The provisions of Article 317-6, paragraph (3) of the New Act apply where there is a person who ceases, on or after January 1, 2006, to receive payment of the salary prescribed in that paragraph. machine translation, not official **第七項** 新法附則第三十五条の二の二の規定は、施行日以後に同条第一項に規定する事実が発生する場合について適用する。 suppl-4171-5/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-7 The provisions of Article 35-2-2 of the Supplementary Provisions of the New Act apply to cases where the fact prescribed in paragraph (1) of that Article occurs on or after the Effective Date. machine translation, not official **第八項** 新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第一号に定める特定株式に関する部分に限る。）の規定は、所得割の納税義務者が中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後に払込みにより取得をする同号に定める特定株式について適用し、所得割の納税義務者が同日前に払込みにより取得をした同号に定める特定株式については、なお従前の例による。 suppl-4171-5/art-6/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-8 The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005), and, with respect to specified shares provided for in that item that a person liable for the income levy acquired through payment before that date, the provisions then in force continue to govern. machine translation, not official **第九項** 新法附則第三十五条の三（新租税特別措置法第三十七条の十三第一項第四号に定める特定株式に係る部分に限る。）の規定は、所得割の納税義務者が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。 suppl-4171-5/art-6/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-9 The provisions of Article 35-3 of the Supplementary Provisions of the New Act (limited to the part relating to the specified shares provided for in Article 37-13, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to specified shares provided for in that item that a person liable for the income levy acquires through payment on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4171-5/art-6/par-1: 新法第二百九十五条第一項第二号 → 地方税法 第二百九十五条第一項第二号 (Article 295, paragraph (1), item (ii)), art-295/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-295/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-295/par-1/item-2 - suppl-4171-5/art-6/par-1: 第八項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4171-5/art-6/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-8 - suppl-4171-5/art-6/par-2: 新法第三百十条 → 地方税法 第三百十条 (Article 310), art-310 — https://japanlaw.org/ja/local-tax-act/art-310 · https://japanlaw.org/l/325AC0000000226/art-310 - suppl-4171-5/art-6/par-3: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1 - suppl-4171-5/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4171-5/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-3 - suppl-4171-5/art-6/par-3: 新法第三百十四条の八第一項 → 地方税法 第三百十四条の八第一項 (Article 314-8, paragraph (1)), art-314-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-8/par-1 - suppl-4171-5/art-6/par-3: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3 - suppl-4171-5/art-6/par-3: 第三百十四条の四 → 地方税法 第三百十四条の四 (Article 314-4), art-314-4 — https://japanlaw.org/ja/local-tax-act/art-314-4 · https://japanlaw.org/l/325AC0000000226/art-314-4 - suppl-4171-5/art-6/par-3: 前条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7 - suppl-4171-5/art-6/par-4: 新法第三百十条 → 地方税法 第三百十条 (Article 310), art-310 — https://japanlaw.org/ja/local-tax-act/art-310 · https://japanlaw.org/l/325AC0000000226/art-310 - suppl-4171-5/art-6/par-5: 新法第二百九十五条第一項 → 地方税法 第二百九十五条第一項 (Article 295, paragraph (1)), art-295/par-1 — https://japanlaw.org/ja/local-tax-act/art-295/par-1 · https://japanlaw.org/l/325AC0000000226/art-295/par-1 - suppl-4171-5/art-6/par-5: この項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4171-5/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-5 - suppl-4171-5/art-6/par-5: 新法第三百十四条の八第一項 → 地方税法 第三百十四条の八第一項 (Article 314-8, paragraph (1)), art-314-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-8/par-1 - suppl-4171-5/art-6/par-5: 第三百十四条の三 → 地方税法 第三百十四条の三 (Article 314-3), art-314-3 — https://japanlaw.org/ja/local-tax-act/art-314-3 · https://japanlaw.org/l/325AC0000000226/art-314-3 - suppl-4171-5/art-6/par-5: 前二条 → 地方税法 第三百十四条の六 (Article 314-6), art-314-6 — https://japanlaw.org/ja/local-tax-act/art-314-6 · https://japanlaw.org/l/325AC0000000226/art-314-6 - suppl-4171-5/art-6/par-5: 前二条 → 地方税法 第三百十四条の七 (Article 314-7), art-314-7 — https://japanlaw.org/ja/local-tax-act/art-314-7 · https://japanlaw.org/l/325AC0000000226/art-314-7 - suppl-4171-5/art-6/par-6: 新法第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3 - suppl-4171-5/art-6/par-7: 新法附則第三十五条の二の二 → 地方税法 附則第三十五条の二の二 (Supplementary Provisions, Article 35-2-2), suppl-3251-226/art-35-2-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2 - suppl-4171-5/art-6/par-7: 同条第一項 → 地方税法 附則第三十五条の二の二第一項 (Supplementary Provisions, Article 35-2-2, paragraph (1)), suppl-3251-226/art-35-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-2/par-1 - suppl-4171-5/art-6/par-8: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 - suppl-4171-5/art-6/par-9: 新法附則第三十五条の三 → 地方税法 附則第三十五条の三 (Supplementary Provisions, Article 35-3), suppl-3251-226/art-35-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-2 - 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8 - 地方税法 附則第六条第一項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-1 - 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-3 - 地方税法 附則第六条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6/par-5 - 地方税法 附則第十二条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-12/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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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