# 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-4181-7/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)（過少申告加算金及び不申告加算金に関する経過措置） — address `suppl-4181-7/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-4181-7/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-7/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（過少申告加算金及び不申告加算金に関する経過措置） — Transitional Measures concerning Additional Charges for Understatement and Additional Charges for Failure to File caption: machine translation, not official suppl-4181-7/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4 **第一項** 第一条の規定による改正後の地方税法（以下「新法」という。）第七十一条の十四、第七十一条の三十五、第七十一条の五十五、第七十二条の四十六、第七十四条の二十三、第九十条、第二百七十八条、第三百二十八条の十一、第四百八十三条、第五百三十六条、第六百九条、第六百八十八条、第六百九十九条の二十一、第七百条の三十三、第七百一条の十二、第七百一条の六十一、第七百二十一条及び第七百三十三条の十八の規定は、平成十九年一月一日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金及び不申告加算金について適用し、同日前にこれらの提出期限が到来した地方税に係る過少申告加算金及び不申告加算金については、なお従前の例による。 suppl-4181-7/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4/par-1 The provisions of Articles 71-14, 71-35, 71-55, 72-46, 74-23, 90, 278, 328-11, 483, 536, 609, 688, 699-21, 700-33, 701-12, 701-61, 721 and 733-18 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to additional charges for understatement and additional charges for failure to file on local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after January 1, 2007, and, for additional charges for understatement and additional charges for failure to file on local taxes for which those deadlines for filing arrived before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-7/art-4/par-1: 第七十一条の十四 → 地方税法 第七十一条の十四 (Article 71-14), art-71-14 — https://japanlaw.org/ja/local-tax-act/art-71-14 · https://japanlaw.org/l/325AC0000000226/art-71-14 - suppl-4181-7/art-4/par-1: 第七十一条の三十五 → 地方税法 第七十一条の三十五 (Article 71-35), art-71-35 — https://japanlaw.org/ja/local-tax-act/art-71-35 · https://japanlaw.org/l/325AC0000000226/art-71-35 - suppl-4181-7/art-4/par-1: 第七十一条の五十五 → 地方税法 第七十一条の五十五 (Article 71-55), art-71-55 — https://japanlaw.org/ja/local-tax-act/art-71-55 · https://japanlaw.org/l/325AC0000000226/art-71-55 - suppl-4181-7/art-4/par-1: 第七十二条の四十六 → 地方税法 第七十二条の四十六 (Article 72-46), art-72-46 — https://japanlaw.org/ja/local-tax-act/art-72-46 · https://japanlaw.org/l/325AC0000000226/art-72-46 - suppl-4181-7/art-4/par-1: 第七十四条の二十三 → 地方税法 第七十四条の二十三 (Article 74-23), art-74-23 — https://japanlaw.org/ja/local-tax-act/art-74-23 · https://japanlaw.org/l/325AC0000000226/art-74-23 - suppl-4181-7/art-4/par-1: 第九十条 → 地方税法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/local-tax-act/art-90 · https://japanlaw.org/l/325AC0000000226/art-90 - suppl-4181-7/art-4/par-1: 第二百七十八条 → 地方税法 第二百七十八条 (Article 278), art-278 — https://japanlaw.org/ja/local-tax-act/art-278 · https://japanlaw.org/l/325AC0000000226/art-278 - suppl-4181-7/art-4/par-1: 第三百二十八条の十一 → 地方税法 第三百二十八条の十一 (Article 328-11), art-328-11 — https://japanlaw.org/ja/local-tax-act/art-328-11 · https://japanlaw.org/l/325AC0000000226/art-328-11 - suppl-4181-7/art-4/par-1: 第四百八十三条 → 地方税法 第四百八十三条 (Article 483), art-483 — https://japanlaw.org/ja/local-tax-act/art-483 · https://japanlaw.org/l/325AC0000000226/art-483 - suppl-4181-7/art-4/par-1: 第五百三十六条 → 地方税法 第五百三十六条 (Article 536), art-536 — https://japanlaw.org/ja/local-tax-act/art-536 · https://japanlaw.org/l/325AC0000000226/art-536 - suppl-4181-7/art-4/par-1: 第六百九条 → 地方税法 第六百九条 (Article 609), art-609 — https://japanlaw.org/ja/local-tax-act/art-609 · https://japanlaw.org/l/325AC0000000226/art-609 - suppl-4181-7/art-4/par-1: 第六百八十八条 → 地方税法 第六百八十八条 (Article 688), art-688 — https://japanlaw.org/ja/local-tax-act/art-688 · https://japanlaw.org/l/325AC0000000226/art-688 - suppl-4181-7/art-4/par-1: 第七百一条の十二 → 地方税法 第七百一条の十二 (Article 701-12), art-701-12 — https://japanlaw.org/ja/local-tax-act/art-701-12 · https://japanlaw.org/l/325AC0000000226/art-701-12 - suppl-4181-7/art-4/par-1: 第七百一条の六十一 → 地方税法 第七百一条の六十一 (Article 701-61), art-701-61 — https://japanlaw.org/ja/local-tax-act/art-701-61 · https://japanlaw.org/l/325AC0000000226/art-701-61 - suppl-4181-7/art-4/par-1: 第七百二十一条 → 地方税法 第七百二十一条 (Article 721), art-721 — https://japanlaw.org/ja/local-tax-act/art-721 · https://japanlaw.org/l/325AC0000000226/art-721 - suppl-4181-7/art-4/par-1: 第七百三十三条の十八 → 地方税法 第七百三十三条の十八 (Article 733-18), art-733-18 — https://japanlaw.org/ja/local-tax-act/art-733-18 · https://japanlaw.org/l/325AC0000000226/art-733-18 ## 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四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-1/par-1/item-4 --- ## 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-20261027T214204-272, 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