# 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-4231-83/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)（市町村民税に関する経過措置） — address `suppl-4231-83/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-4231-83/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83/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（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-4231-83/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6 **第一項** 新法第三百十四条の七第一項及び第二項、附則第五条の五第二項並びに附則第五条の六第二項の規定は、市町村民税の所得割の納税義務者が平成二十三年一月一日以後に支出する新法第三百十四条の七第一項各号に掲げる寄附金について適用する。 suppl-4231-83/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-1 The provisions of Article 314-7, paragraphs (1) and (2) of the New Act and Article 5-5, paragraph (2) and Article 5-6, paragraph (2) of the Supplementary Provisions of the New Act apply to donations listed in the items of Article 314-7, paragraph (1) of the New Act that a person liable for the income levy of municipal inhabitant tax pays on or after January 1, 2011. machine translation, not official **第二項** 新法第三百十四条の七第三項の規定による申出をしようとする者は、平成二十四年一月一日前においても、同項の例により、その申出をすることができる。 suppl-4231-83/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-2 A person who intends to make the application under Article 314-7, paragraph (3) of the New Act may make that application in accordance with the rules of that paragraph even before January 1, 2012. machine translation, not official **第三項** 新法第三百十七条の二第一項及び第五項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三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-4231-83/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-3 The provisions of Article 317-2, paragraphs (1) and (5) of the New Act apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011. machine translation, not official **第四項** 新法附則第六条第四項及び第五項の規定は、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、旧法附則第六条第四項に規定する免税対象飼育牛に係る所得に係る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-4231-83/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-4 The provisions of Article 6, paragraphs (4) and (5) of the Supplementary Provisions of the New 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 on income relating to tax-exempt raised cattle prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Former Act. machine translation, not official **第五項** 別段の定めがあるものを除き、新法の規定中法人の市町村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市町村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市町村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市町村民税及び施行日前に開始した連結事業年度分の法人の市町村民税については、なお従前の例による。 suppl-4231-83/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-5 Except as otherwise provided, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date and corporate municipal inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate municipal inhabitant tax for business years that began before the Effective Date and corporate municipal inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法第二百九十二条第一項第四号（租税特別措置法第四十二条の十二の規定に係る部分に限る。）及び第四号の三（租税特別措置法第六十八条の十五の二の規定に係る部分に限る。）並びに新法附則第八条第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定は、平成二十三年四月一日以後に開始する事業年度（施行日前に終了した事業年度を除く。）分の法人の市町村民税及び同年四月一日以後に開始する連結事業年度（施行日前に終了した連結事業年度を除く。）分の法人の市町村民税について適用し、同年四月一日前に開始した事業年度（同日以後に開始し、施行日前に終了した事業年度を含む。）分の法人の市町村民税及び同年四月一日前に開始した連結事業年度（同日以後に開始し、施行日前に終了した連結事業年度を含む。）分の法人の市町村民税については、なお従前の例による。 suppl-4231-83/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-6 The provisions of Article 292, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-2 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (5) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), apply to corporate municipal inhabitant tax for business years beginning on or after April 1, 2011 (excluding business years that ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years beginning on or after April 1, 2011 (excluding consolidated business years that ended before the Effective Date), and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before April 1, 2011 (including business years that began on or after that date and ended before the Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before April 1, 2011 (including consolidated business years that began on or after that date and ended before the Effective Date). machine translation, not official **第七項** 施行日から附則第一条第六号に定める日の前日までの間における新法附則第八条第三項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）、第五項（新法第二百九十二条第一項第四号の規定に係る部分に限る。）及び第六項（新法第二百九十二条第一項第四号の三の規定に係る部分に限る。）の規定の適用については、新法附則第八条第三項中「並びに租税特別措置法第六十八条の九、」とあるのは「並びに租税特別措置法第六十八条の九及び」と、「並びに租税特別措置法」」とあるのは「及び租税特別措置法」」と、同条第五項中「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）及び第四十二条の十二」とあるのは「及び第四十二条の十二の規定」と、「及び第四十二条の十一（同条第一項、第六項及び第七項を除く。）」とあるのは「の規定」と、同条第六項中「、第六十八条の十五及び第六十八条の十五の二」とあるのは「並びに租税特別措置法第六十八条の九及び第六十八条の十五の二」と、「及び第六十八条の十五」とあるのは「及び租税特別措置法第六十八条の九」とする。 suppl-4231-83/art-6/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-6/par-7 For the application of Article 8, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act), paragraph (5) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv) of the New Act) and paragraph (6) of that Article (limited to the part relating to the provisions of Article 292, paragraph (1), item (iv)-3 of the New Act) during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, in Article 8, paragraph (3) of the Supplementary Provisions of the New Act, the phrase "and Article 68-9 of the Act on Special Measures Concerning Taxation," is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation and", the word "並びに" (and, joining larger groups) in the phrase "and the Act on Special Measures Concerning Taxation" followed by a closing quotation mark is deemed to be replaced with "及び" (and, joining smaller groups), in paragraph (5) of that Article, the phrase ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article) and Article 42-12" is deemed to be replaced with "and the provisions of Article 42-12", and the phrase "and Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" is deemed to be replaced with "the provisions", and in paragraph (6) of that Article, the phrase ", Article 68-15 and Article 68-15-2" is deemed to be replaced with "and Article 68-9 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", and the phrase "and Article 68-15" is deemed to be replaced with "and Article 68-9 of the Act on Special Measures Concerning Taxation". machine translation, not official --- ## Cites - suppl-4231-83/art-6/par-1: 新法第三百十四条の七第一項 → 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-4231-83/art-6/par-1: 第二項 → 地方税法 第三百十四条の七第十一項 (Article 314-7, paragraph (11)), art-314-7/par-11 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-11 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-11 - suppl-4231-83/art-6/par-2: 新法第三百十四条の七第三項 → 地方税法 第三百十四条の七第十二項 (Article 314-7, paragraph (12)), art-314-7/par-12 — https://japanlaw.org/ja/local-tax-act/art-314-7/par-12 · https://japanlaw.org/l/325AC0000000226/art-314-7/par-12 - suppl-4231-83/art-6/par-3: 新法第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-4231-83/art-6/par-3: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5 - suppl-4231-83/art-6/par-4: 新法附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3251-226/art-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-4 - suppl-4231-83/art-6/par-4: 第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3251-226/art-6/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5 - suppl-4231-83/art-6/par-6: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 - suppl-4231-83/art-6/par-6: 新法附則第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-5 - suppl-4231-83/art-6/par-7: 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-4231-83/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-6 - suppl-4231-83/art-6/par-7: 新法附則第八条第三項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3251-226/art-8/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-3 - suppl-4231-83/art-6/par-7: 第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3251-226/art-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8/par-5 - suppl-4231-83/art-6/par-7: 新法第二百九十二条第一項第四号 → 地方税法 第二百九十二条第一項第四号 (Article 292, paragraph (1), item (iv)), art-292/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4 ## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-2 - 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-4231-83/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-4 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/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-20261027T214204-281, 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-20261027T214204-281, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-282, 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