# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-10. 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: 第十条 (Supplementary Provisions, Article 10) — address `suppl-4251-3/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10 - 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. --- ### 第十条 suppl-4251-3/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10 **第一項** 附則第一条第四号に掲げる規定による改正後の地方税法第三百二十一条の七の八第一項及び第三百二十一条の七の九の規定は、平成二十八年十月一日以後の同法第三百十七条の二第一項に規定する公的年金等に係る所得に係る個人の市町村民税の特別徴収について適用し、同日前の同号に掲げる規定による改正前の地方税法第三百十七条の二第一項に規定する公的年金等に係る所得に係る個人の市町村民税の特別徴収については、なお従前の例による。 suppl-4251-3/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1 The provisions of Article 321-7-8, paragraph (1) and Article 321-7-9 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions apply to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of that Act on or after October 1, 2016, and with regard to the special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. prescribed in Article 317-2, paragraph (1) of the Local Tax Act prior to amendment by the provisions set forth in that item before that day, the provisions then in force continue to govern. machine translation, not official **第二項** 二十九年新法の規定中個人の市町村民税に関する部分は、平成二十九年度以後の年度分の個人の市町村民税について適用し、平成二十八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-4251-3/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-2 The provisions of the 2017 New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4251-3/art-10/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4251-3/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4 - suppl-4251-3/art-10/par-1: 地方税法第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1 - suppl-4251-3/art-10/par-1: 第三百二十一条の七の九 → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/ja/local-tax-act/art-321-7-9 · https://japanlaw.org/l/325AC0000000226/art-321-7-9 - suppl-4251-3/art-10/par-1: 同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 ## 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四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4 - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5 - 地方税法 附則第五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5 --- ## 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-20261027T214204-287, 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