# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（道府県民税に関する経過措置） — address `suppl-4231-115/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6 - 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. --- ### 第六条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4231-115/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6 **第一項** 新法第三十二条第八項及び第九項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三年度分までの個人の道府県民税については、なお従前の例による。 suppl-4231-115/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-1 The provisions of Article 32, paragraphs (8) and (9) of the New Act apply to individual prefectural inhabitant tax for fiscal 2012 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2011, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十四年十二月三十一日以前に支払うべき退職手当等（旧法第五十条の二に規定する退職手当等をいう。）に係る旧法附則第七条第一項に規定する分離課税に係る所得割については、なお従前の例による。 suppl-4231-115/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-2 With regard to the income levy relating to the separate taxation prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Former Act, on severance pay or other such compensation payable on or before December 31, 2012 (meaning severance pay or other such compensation prescribed in Article 50-2 of the Former Act), the provisions then in force continue to govern. machine translation, not official **第三項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始する連結事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4231-115/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-3 Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、平成二十年四月一日以後に終了した事業年度において生じた同条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日以後に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日以後に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額について適用し、同日前に終了した事業年度において生じた旧法第五十三条第五項の連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に終了した連結事業年度において生じた同条第九項の控除対象個別帰属税額、同日前に終了した事業年度若しくは計算期間において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項の控除対象還付法人税額又は同日前に終了した連結事業年度において損金の額が益金の額を超える場合における同条第十五項の控除対象個別帰属還付税額については、なお従前の例による。 suppl-4231-115/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-4 The provisions of Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the New Act apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in paragraph (5) of that Article that arose in a business year ending on or after April 1, 2008, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending on or after that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending on or after that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending on or after that date, and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) of the Former Act that arose in a business year ending before that date, the deductible individually attributed tax amount prescribed in paragraph (9) of that Article that arose in a consolidated business year ending before that date, the deductible refunded corporation tax amount prescribed in paragraph (12) of that Article for which a refund was received because the amount of deductible expenses exceeded the amount of gross profits in a business year or calculation period ending before that date, or the deductible individually attributed refund tax amount prescribed in paragraph (15) of that Article in the case where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year ending before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第五十三条第二十八項の規定は、施行日以後に同条第二十六項の法人税割額に係る道府県民税の申告書の提出期限が到来する法人の道府県民税について適用し、当該提出期限が施行日前に到来した法人の道府県民税については、なお従前の例による。 suppl-4231-115/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-6/par-5 The provisions of Article 53, paragraph (28) of the New Act apply to corporate prefectural inhabitant tax of a corporation for which the deadline for filing the prefectural inhabitant tax return on the corporation tax levy amount referred to in paragraph (26) of that Article arrives on or after the Effective Date, and with regard to corporate prefectural inhabitant tax of a corporation for which that deadline for filing arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4231-115/art-6/par-1: 新法第三十二条第八項 → 地方税法 第三十二条第八項 (Article 32, paragraph (8)), art-32/par-8 — https://japanlaw.org/ja/local-tax-act/art-32/par-8 · https://japanlaw.org/l/325AC0000000226/art-32/par-8 - suppl-4231-115/art-6/par-1: 第九項 → 地方税法 第三十二条第九項 (Article 32, paragraph (9)), art-32/par-9 — https://japanlaw.org/ja/local-tax-act/art-32/par-9 · https://japanlaw.org/l/325AC0000000226/art-32/par-9 - suppl-4231-115/art-6/par-4: 新法第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-4231-115/art-6/par-4: 第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000226/art-53/par-7 - suppl-4231-115/art-6/par-4: 第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/ja/local-tax-act/art-53/par-9 · https://japanlaw.org/l/325AC0000000226/art-53/par-9 - suppl-4231-115/art-6/par-4: 第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10 - suppl-4231-115/art-6/par-4: 第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12 - suppl-4231-115/art-6/par-4: 第十三項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/art-53/par-24 · https://japanlaw.org/l/325AC0000000226/art-53/par-24 - suppl-4231-115/art-6/par-4: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15 - suppl-4231-115/art-6/par-4: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16 - suppl-4231-115/art-6/par-5: 新法第五十三条第二十八項 → 地方税法 第五十三条第三十項 (Article 53, paragraph (30)), art-53/par-30 — https://japanlaw.org/ja/local-tax-act/art-53/par-30 · https://japanlaw.org/l/325AC0000000226/art-53/par-30 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-2 - 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-4231-115/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-3 - 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-4231-115/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-1/par-1/item-4 - 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 - 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