# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（事業税に関する経過措置） — address `suppl-4201-21/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5 - 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. --- ### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4201-21/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5 **第一項** 別段の定めがあるものを除き、新法の規定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の分配又は引渡しにより納付すべき法人の事業税を含む。）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の解散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。）については、なお従前の例による。 suppl-4201-21/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and enterprise tax on liquidation income due to dissolution on or after the Effective Date (excluding dissolution due to a merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon distribution or delivery of a part of residual assets), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and enterprise tax on liquidation income due to dissolution before the Effective Date (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon partial distribution of residual assets). machine translation, not official **第二項** 附則第一条第六号に定める日前に開始した事業年度に係る旧法第七十二条の五第一項第二号に掲げる旧民法第三十四条の規定により設立した法人の事業税については、なお従前の例による。 suppl-4201-21/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-2 The provisions then in force continue to govern the corporate enterprise tax on a corporation established pursuant to Article 34 of the Former Civil Code listed in Article 72-5, paragraph (1), item (ii) of the Former Act, for business years that began before the date specified in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official **第三項** 附則第一条第六号に定める日の前日において現に所得税法等の一部を改正する法律（平成二十年法律第二十三号）第二条の規定による改正前の法人税法（昭和四十年法律第三十四号）別表第二第二号に規定する法人に該当している外国法人の平成二十五年十一月三十日までに開始する事業年度に係る法人の事業税については、旧法第七十二条の五第一項第八号の規定は、なおその効力を有する。 suppl-4201-21/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-3 With regard to corporate enterprise tax for business years beginning on or before November 30, 2013 of a foreign corporation that, on the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, actually falls under the corporations prescribed in Appended Table II, item (ii) of the Corporation Tax Act (Act No. 34 of 1965) before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), the provisions of Article 72-5, paragraph (1), item (viii) of the Former Act remain in force. machine translation, not official **第四項** 新法第七十二条の十三第二十二項、第二十三項、第二十六項及び第二十七項の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用する。 suppl-4201-21/art-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-4 The provisions of Article 72-13, paragraphs (22), (23), (26) and (27) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date. machine translation, not official **第五項** 新法第七十二条の二十三第二項の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、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-4201-21/art-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-5 The provisions of Article 72-23, paragraph (2) of the New Act apply to the social insurance medical services prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date. machine translation, not official **第六項** 新法第七十二条の三十九の二又は第七十二条の三十九の四の規定は、施行日以後に新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の申請が行われる場合について適用する。 suppl-4201-21/art-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-6 The provisions of Article 72-39-2 or Article 72-39-4 of the New Act apply where an application under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is made on or after the Effective Date. machine translation, not official **第七項** 新法第七十二条の三十九の三又は第七十二条の三十九の五の規定は、施行日以後に新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の申立てが行われる場合について適用する。 suppl-4201-21/art-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-7 The provisions of Article 72-39-3 or Article 72-39-5 of the New Act apply where a petition under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is filed on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4201-21/art-5/par-1: この項 → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4201-21/art-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-1 - suppl-4201-21/art-5/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - suppl-4201-21/art-5/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4201-21/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - suppl-4201-21/art-5/par-5: 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-4201-21/art-5/par-6: 新法第七十二条の三十九の二 → 地方税法 第七十二条の三十九の二 (Article 72-39-2), art-72-39-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2 - suppl-4201-21/art-5/par-6: 新法第七十二条の三十九の二第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1 - suppl-4201-21/art-5/par-7: 新法第七十二条の三十九の三 → 地方税法 第七十二条の三十九の三 (Article 72-39-3), art-72-39-3 — https://japanlaw.org/ja/local-tax-act/art-72-39-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3 - suppl-4201-21/art-5/par-7: 新法第七十二条の三十九の二第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/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六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-1/par-1/item-6 - 地方税法 附則第五条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-1 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-21/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-20261027T214204-277, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-009, 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