# 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-4251-3/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)（事業税に関する経過措置） — address `suppl-4251-3/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-4251-3/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4251-3/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6 **第一項** 平成二十五年十二月三十一日以前に旧法第七十二条の五十五の三に規定する者に該当した者が同日以前に作成し、又は受領した同条に規定する帳簿及び書類の保存並びに同日以前に行った電子取引の取引情報に係る電磁的記録の保存については、なお従前の例による。 suppl-4251-3/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-1 With regard to the retention of the books and documents prescribed in Article 72-55-3 of the Former Act that a person who fell under the category of persons prescribed in that Article on or before December 31, 2013 prepared or received on or before that day, and the retention of electronic or magnetic records pertaining to the transaction information of electronic transactions that person conducted on or before that day, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法附則第九条第十一項から第十三項までの規定は、施行日前に開始した事業年度分の法人の事業税については、なおその効力を有する。 suppl-4251-3/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-2 The provisions of Article 9, paragraphs (11) through (13) of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-1 - 地方税法 附則第四条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-2 --- ## 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-20261027T214204-286, 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