# 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-4231-115/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)（更正の請求に関する経過措置） — address `suppl-4231-115/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-4231-115/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/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（更正の請求に関する経過措置） — Transitional Measures for Requests for Reassessment caption: machine translation, not official suppl-4231-115/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4 **第一項** 新法第二十条の九の三第一項の規定は、施行日以後に同項に規定する法定納期限が到来する地方税に係る更正の請求について適用し、施行日前に旧法第二十条の九の三第一項に規定する法定納期限が到来する地方税に係る更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-1 The provisions of Article 20-9-3, paragraph (1) of the New Act apply to requests for reassessment relating to local tax for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and with regard to requests for reassessment relating to local tax for which the statutory payment due date prescribed in Article 20-9-3, paragraph (1) of the Former Act arrives before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第二十条の九の三第三項及び第七十二条の四十八の二第五項の規定は、施行日以後に行う更正の請求について適用し、施行日前に行った更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-2 The provisions of Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) of the New Act apply to requests for reassessment made on or after the Effective Date, and with regard to requests for reassessment made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十三条の二、第七十二条の三十三の二第二項、第七十二条の九十及び第三百二十一条の八の二の規定は、施行日以後に国の税務官署がこれらの規定に規定する更正又は決定の通知をした場合の更正の請求について適用し、施行日前に国の税務官署が旧法第五十三条の二、第七十二条の三十三の二第二項、第七十二条の九十又は第三百二十一条の八の二に規定する更正又は決定の通知をした場合の更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-3 The provisions of Article 53-2, Article 72-33-2, paragraph (2), Article 72-90 and Article 321-8-2 of the New Act apply to requests for reassessment in the case where a national tax office gives notice of a reassessment or determination prescribed in those provisions on or after the Effective Date, and with regard to requests for reassessment in the case where a national tax office gave notice of a reassessment or determination prescribed in Article 53-2, Article 72-33-2, paragraph (2), Article 72-90 or Article 321-8-2 of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十二条の三十三の二第一項の規定は、施行日以後に法人が同項の規定による修正申告書を提出し、又は同項の規定による更正若しくは決定の通知を受けた場合の更正の請求について適用し、施行日前に法人が旧法第七十二条の三十三の二第一項の規定による修正申告書を提出し、又は同項の規定による更正若しくは決定の通知を受けた場合の更正の請求については、なお従前の例による。 suppl-4231-115/art-4/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-4 The provisions of Article 72-33-2, paragraph (1) of the New Act apply to requests for reassessment in the case where a corporation files an amended return under that paragraph, or receives notice of a reassessment or determination under that paragraph, on or after the Effective Date, and with regard to requests for reassessment in the case where a corporation filed an amended return under Article 72-33-2, paragraph (1) of the Former Act, or received notice of a reassessment or determination under that paragraph, before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4231-115/art-4/par-1: 新法第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1 - suppl-4231-115/art-4/par-2: 新法第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - suppl-4231-115/art-4/par-2: 第七十二条の四十八の二第五項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-48-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-48-2/par-5 - suppl-4231-115/art-4/par-3: 新法第五十三条の二 → 地方税法 第五十三条の二 (Article 53-2), art-53-2 — https://japanlaw.org/ja/local-tax-act/art-53-2 · https://japanlaw.org/l/325AC0000000226/art-53-2 - suppl-4231-115/art-4/par-3: 第七十二条の三十三の二第二項 → 地方税法 第七十二条の三十三第二項 (Article 72-33, paragraph (2)), art-72-33/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-2 - suppl-4231-115/art-4/par-3: 第七十二条の九十 → 地方税法 第七十二条の九十 (Article 72-90), art-72-90 — https://japanlaw.org/ja/local-tax-act/art-72-90 · https://japanlaw.org/l/325AC0000000226/art-72-90 - suppl-4231-115/art-4/par-3: 第三百二十一条の八の二 → 地方税法 第三百二十一条の八の二 (Article 321-8-2), art-321-8-2 — https://japanlaw.org/ja/local-tax-act/art-321-8-2 · https://japanlaw.org/l/325AC0000000226/art-321-8-2 - suppl-4231-115/art-4/par-4: 新法第七十二条の三十三の二第一項 → 地方税法 第七十二条の三十三第一項 (Article 72-33, paragraph (1)), art-72-33/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十二条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-12/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-20261027T202151-336, 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