# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7. 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-4241-69/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7 - 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. --- ### 第七条 suppl-4241-69/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7 **第一項** 施行日から平成二十七年三月三十一日までの間における新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四から第七十二条の百十六まで（これらの規定を前条後段の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用については、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第一項及び第七十二条の百十五第一項中「十七分の十」とあるのは「十二分の十」と、新地方税法附則第九条の十五の規定により読み替えて適用される新地方税法第七十二条の百十四第二項及び第七十二条の百十五第二項中「十七分の七」とあるのは「十二分の二」とする。 suppl-4241-69/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/par-1 With regard to the application of the provisions of Articles 72-114 through 72-116 of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act (including where those provisions are applied with replaced terms pursuant to the second sentence of the preceding Article; the same applies hereinafter in this Article) during the period from the Effective Date to March 31, 2015, the phrase "10/17" in Article 72-114, paragraph (1) and Article 72-115, paragraph (1) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act is deemed to be replaced with "10/12", and the phrase "7/17" in Article 72-114, paragraph (2) and Article 72-115, paragraph (2) of the New Local Tax Act as applied with terms replaced pursuant to the provisions of Article 9-15 of the Supplementary Provisions of the New Local Tax Act with "2/12". machine translation, not official --- ## Cites - suppl-4241-69/art-7/par-1: 新地方税法附則第九条の十五 → 地方税法 附則第九条の十五 (Supplementary Provisions, Article 9-15), suppl-3251-226/art-9-15 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-15 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-15 - suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十四 (Article 72-114), art-72-114 — https://japanlaw.org/ja/local-tax-act/art-72-114 · https://japanlaw.org/l/325AC0000000226/art-72-114 - suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十五 (Article 72-115), art-72-115 — https://japanlaw.org/ja/local-tax-act/art-72-115 · https://japanlaw.org/l/325AC0000000226/art-72-115 - suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四から第七十二条の百十六まで → 地方税法 第七十二条の百十六 (Article 72-116), art-72-116 — https://japanlaw.org/ja/local-tax-act/art-72-116 · https://japanlaw.org/l/325AC0000000226/art-72-116 - suppl-4241-69/art-7/par-1: 前条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4241-69/art-6 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-6 - suppl-4241-69/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4241-69/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7 - suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四第一項 → 地方税法 第七十二条の百十四第一項 (Article 72-114, paragraph (1)), art-72-114/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-114/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-1 - suppl-4241-69/art-7/par-1: 第七十二条の百十五第一項 → 地方税法 第七十二条の百十五第一項 (Article 72-115, paragraph (1)), art-72-115/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-115/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-1 - suppl-4241-69/art-7/par-1: 新地方税法第七十二条の百十四第二項 → 地方税法 第七十二条の百十四第二項 (Article 72-114, paragraph (2)), art-72-114/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-114/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-114/par-2 - suppl-4241-69/art-7/par-1: 第七十二条の百十五第二項 → 地方税法 第七十二条の百十五第二項 (Article 72-115, paragraph (2)), art-72-115/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-115/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-115/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-7/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-20261027T214204-285, 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