# 地方税法 / Local Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（地方税法の一部改正に伴う経過措置） — address `suppl-4231-70/art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12 - 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. --- ### 第十二条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-4231-70/art-12 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12 **第一項** 前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）第四十五条の二の規定は、平成二十五年度以後の年度分の個人の道府県民税について適用し、平成二十四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-4231-70/art-12/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12/par-1 The provisions of Article 45-2 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Local Tax Act") apply to individual prefectural inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2012. machine translation, not official **第二項** 附則第十条第六項の規定によりみなして適用する場合における旧認定特定非営利活動法人に対する新租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金については、新地方税法第三十七条の二第一項第三号に規定する特定非営利活動に関する寄附金とみなして、同項の規定を適用する。 suppl-4231-70/art-12/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12/par-2 With regard to donations related to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that are made to a former certified specified non-profit corporation in the case of application by deeming pursuant to Article 10, paragraph (6) of the Supplementary Provisions, those donations are deemed to be donations related to specified non-profit activities prescribed in Article 37-2, paragraph (1), item (iii) of the New Local Tax Act, and the provisions of that paragraph apply. machine translation, not official **第三項** 旧認定特定非営利活動法人については、新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新地方税法第四十五条の二の規定を適用する。 suppl-4231-70/art-12/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12/par-3 A former certified specified non-profit corporation is deemed to be a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities, and the provisions of Article 45-2 of the New Local Tax Act apply. machine translation, not official **第四項** 新地方税法第三百十七条の二の規定は、平成二十五年度以後の年度分の個人の市町村民税について適用し、平成二十四年度分までの個人の市町村民税については、なお従前の例による。 suppl-4231-70/art-12/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12/par-4 The provisions of Article 317-2 of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2012. machine translation, not official **第五項** 附則第十条第六項の規定によりみなして適用する場合における旧認定特定非営利活動法人に対する新租税特別措置法第四十一条の十八の二第二項に規定する特定非営利活動に関する寄附金については、新地方税法第三百十四条の七第一項第三号に規定する特定非営利活動に関する寄附金とみなして、同項の規定を適用する。 suppl-4231-70/art-12/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12/par-5 With regard to donations related to specified non-profit activities prescribed in Article 41-18-2, paragraph (2) of the New Act on Special Measures Concerning Taxation that are made to a former certified specified non-profit corporation in the case of application by deeming pursuant to Article 10, paragraph (6) of the Supplementary Provisions, those donations are deemed to be donations related to specified non-profit activities prescribed in Article 314-7, paragraph (1), item (iii) of the New Local Tax Act, and the provisions of that paragraph apply. machine translation, not official **第六項** 旧認定特定非営利活動法人については、新特定非営利活動促進法第二条第三項に規定する認定特定非営利活動法人とみなして、新地方税法第三百十七条の二の規定を適用する。 suppl-4231-70/art-12/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12/par-6 A former certified specified non-profit corporation is deemed to be a certified specified non-profit corporation prescribed in Article 2, paragraph (3) of the New Act on Promotion of Specified Non-profit Activities, and the provisions of Article 317-2 of the New Local Tax Act apply. machine translation, not official --- ## Cites - suppl-4231-70/art-12/par-1: この条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4231-70/art-12 — https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/art-12 - suppl-4231-70/art-12/par-1: 第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/art-45-2 · https://japanlaw.org/l/325AC0000000226/art-45-2 - suppl-4231-70/art-12/par-2: 新地方税法第三十七条の二第一項第三号 → 地方税法 第三十七条の二第一項第三号 (Article 37-2, paragraph (1), item (iii)), art-37-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1/item-3 - suppl-4231-70/art-12/par-2: 同項 → 地方税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-1 - suppl-4231-70/art-12/par-3: 新地方税法第四十五条の二 → 地方税法 第四十五条の二 (Article 45-2), art-45-2 — https://japanlaw.org/ja/local-tax-act/art-45-2 · https://japanlaw.org/l/325AC0000000226/art-45-2 - suppl-4231-70/art-12/par-4: 新地方税法第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2 - suppl-4231-70/art-12/par-5: 新地方税法第三百十四条の七第一項第三号 → 地方税法 第三百十四条の七第一項第三号 (Article 314-7, paragraph (1), item (iii)), art-314-7/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1/item-3 - suppl-4231-70/art-12/par-5: 同項 → 地方税法 第三百十四条の七第一項 (Article 314-7, paragraph (1)), art-314-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-1 - suppl-4231-70/art-12/par-6: 新地方税法第三百十七条の二 → 地方税法 第三百十七条の二 (Article 317-2), art-317-2 — https://japanlaw.org/ja/local-tax-act/art-317-2 · https://japanlaw.org/l/325AC0000000226/art-317-2 ## 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（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-70/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-70/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, 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