# 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-4211-9/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-4211-9/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-4211-9/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/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-4211-9/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3 **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。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-4211-9/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/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 to enterprise tax on liquidation income (including corporate enterprise tax for the business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon distribution or delivery of part of the residual assets; the same applies hereinafter in this paragraph) arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and with regard to corporate enterprise tax for business years 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** 新法第七十二条の二十四の十の規定は、施行日以後にされる同条第二項の更正に係る同項に規定する仮装経理事業税額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（旧法第七十二条の二十四の十第一項に規定する更正又は同条第二項に規定する各事業年度の付加価値額、所得若しくは収入金額を減少させる更正をいう。次項において同じ。）により減少した付加価値割額、資本割額、所得割額又は収入割額については、なお従前の例による。 suppl-4211-9/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2 The provisions of Article 72-24-10 of the New Act apply to the enterprise tax paid on fictitious accounting prescribed in paragraph (2) of that Article relating to a reassessment under that paragraph made on or after the Effective Date, and with regard to the value-added levy amount, capital levy amount, income levy amount or revenue levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment prescribed in Article 72-24-10, paragraph (1) of the Former Act or a reassessment prescribed in paragraph (2) of that Article that reduces the value added, income or revenue for each business year; the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定にかかわらず、新法第七十二条の二十四の十の規定は、道府県知事が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に同条第四項各号に掲げる事実が生じたときについても適用する。この場合において、同条第一項中「この項の規定」とあるのは「この項又は地方税法等の一部を改正する法律（平成二十一年法律第九号）第一条の規定による改正前の地方税法（以下この条において「旧法」という。）第七十二条の二十四の十第一項の規定」と、同条第三項及び第四項中「第一項」とあるのは「第一項又は旧法第七十二条の二十四の十第一項」とする。 suppl-4211-9/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3 Notwithstanding the preceding paragraph, the provisions of Article 72-24-10 of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of paragraph (4) of that Article arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "pursuant to this paragraph" in paragraph (1) of that Article is deemed to be replaced with "pursuant to this paragraph or Article 72-24-10, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with "paragraph (1) or Article 72-24-10, paragraph (1) of the Former Act". machine translation, not official --- ## Cites - suppl-4211-9/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-4211-9/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-1 - suppl-4211-9/art-3/par-2: 新法第七十二条の二十四の十 → 地方税法 第七十二条の二十四の十 (Article 72-24-10), art-72-24-10 — https://japanlaw.org/ja/local-tax-act/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-10 - suppl-4211-9/art-3/par-2: 同条第二項 → 地方税法 第七十二条の二十四の十第二項 (Article 72-24-10, paragraph (2)), art-72-24-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-2 - suppl-4211-9/art-3/par-2: 次項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4211-9/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3 - suppl-4211-9/art-3/par-3: 前項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4211-9/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2 - suppl-4211-9/art-3/par-3: 新法第七十二条の二十四の十 → 地方税法 第七十二条の二十四の十 (Article 72-24-10), art-72-24-10 — https://japanlaw.org/ja/local-tax-act/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-10 - suppl-4211-9/art-3/par-3: 同条第四項 → 地方税法 第七十二条の二十四の十第四項 (Article 72-24-10, paragraph (4)), art-72-24-10/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4 - suppl-4211-9/art-3/par-3: 同条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1 - suppl-4211-9/art-3/par-3: 同条第三項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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-4211-9/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-1 - 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-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2 - 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3 - 地方税法 附則第十九条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-19/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-20261027T202151-331, 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-20261027T202151-331, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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