# 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-4191-4/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-4191-4/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-4191-4/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-4/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-4191-4/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3 **第一項** 別段の定めがあるものを除き、新法の規定（新法附則第九条第十三項の規定を除く。）中法人の事業税に関する部分は、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-4191-4/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-1 Except as otherwise specially provided, the provisions of the New Act (excluding Article 9, paragraph (13) of the Supplementary Provisions of the New Act) concerning corporate enterprise tax 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, for 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 **第二項** この法律による改正前の地方税法（以下「旧法」という。）第七十二条の二第九項第四号に掲げる事業に対して課する平成十八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-4191-4/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-2 For individual enterprise tax for fiscal year 2006 and earlier imposed on the business listed in Article 72-2, paragraph (9), item (iv) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に行われた旧法第七十二条の二十三第二項に規定する社会保険診療については、なお従前の例による。 suppl-4191-4/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-3 For social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 施行日から信託法の施行の日の前日までの間における新法第七十二条の四十九の十三第一項第四号の規定の適用については、同号中「第七十二条の二第十項第五号」とあるのは、「第七十二条の二第九項第五号」とする。 suppl-4191-4/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-4 In the application of Article 72-49-13, paragraph (1), item (iv) of the New Act during the period from the Effective Date to the day before the Effective Date of the Trust Act, the phrase "Article 72-2, paragraph (10), item (v)" in that item is deemed to be replaced with "Article 72-2, paragraph (9), item (v)". machine translation, not official **第五項** 旧法附則第九条の二第一項に規定する沖縄電力株式会社が行う電気供給業に対して課する平成十九年五月十四日以前に終了する事業年度に係る法人の事業税については、なお従前の例による。 suppl-4191-4/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-5 For corporate enterprise tax for business years ending on or before May 14, 2007 imposed on the electricity supply business conducted by Okinawa Electric Power Company, Incorporated prescribed in Article 9-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4191-4/art-3/par-1: 新法附則第九条第十三項 → 地方税法 附則第九条第十二項 (Supplementary Provisions, Article 9, paragraph (12)), suppl-3251-226/art-9/par-12 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-12 - suppl-4191-4/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4191-4/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-1 ## 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-4191-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-1/par-1/item-3 - 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-3/par-1 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-14/par-1 --- ## 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-20261027T214204-275, 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