# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3)

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- 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) — address `suppl-4241-69/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-4241-69/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/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.

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### 第三条
<sup>suppl-4241-69/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3</sup>

**第一項**  新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた新地方税法第七十二条の八十七の規定は、消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が施行日以後に開始する場合について適用し、これらの課税期間が施行日前に開始した場合については、なお従前の例による。
<sup>suppl-4241-69/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3/par-1</sup>
The provisions of Article 72-87 of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Local Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act commences on or after the Effective Date, and where those taxable periods commenced before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4241-69/art-3/par-1: 新地方税法附則第九条の五 → 地方税法 附則第九条の五 (Supplementary Provisions, Article 9-5), suppl-3251-226/art-9-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5
- suppl-4241-69/art-3/par-1: 第九条の六第一項 → 地方税法 附則第九条の六第一項 (Supplementary Provisions, Article 9-6, paragraph (1)), suppl-3251-226/art-9-6/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- suppl-4241-69/art-3/par-1: 新地方税法第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- suppl-4241-69/art-3/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- suppl-4241-69/art-3/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- suppl-4241-69/art-3/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6

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## 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-20261027T214204-284, 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