# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（道府県民税に関する経過措置） — address `suppl-4261-4/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-4261-4/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/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. --- ### 第三条（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-4261-4/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3 **第一項** 別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五年度分までの個人の道府県民税については、なお従前の例による。 suppl-4261-4/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-1 Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2013, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十七条の二第二項第一号及び附則第五条の六第一項の規定は、平成二十八年度以後の年度分の個人の道府県民税について適用し、平成二十七年度分までの個人の道府県民税については、なお従前の例による。 suppl-4261-4/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-2 The provisions of Article 37-2, paragraph (2), item (i) and Article 5-6, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2015, the provisions then in force continue to govern. machine translation, not official **第三項** 新法附則第三条の二の四第一項及び第五条の四第一項第二号ハの規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六年度分までの個人の道府県民税については、なお従前の例による。 suppl-4261-4/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-3 The provisions of Article 3-2-4, paragraph (1) and Article 5-4, paragraph (1), item (ii), (c) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2014, the provisions then in force continue to govern. machine translation, not official **第四項** 新法附則第三十五条の三の二第二項の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。 suppl-4261-4/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-4 The provisions of Article 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years. machine translation, not official **第五項** 新法附則第四十二条第三項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復支出について適用する。 suppl-4261-4/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-5 The provisions of Article 42, paragraph (3) of the Supplementary Provisions of the New Act apply to earthquake-related restoration expenditure prescribed in that paragraph incurred on or after January 1, 2014. machine translation, not official **第六項** 新法附則第四十四条第四項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復費用の支出について適用する。 suppl-4261-4/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-6 The provisions of Article 44, paragraph (4) of the Supplementary Provisions of the New Act apply to the expenditure of earthquake-related restoration expenses prescribed in that paragraph made on or after January 1, 2014. machine translation, not official **第七項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に開始する事業年度分の法人の道府県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道府県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道府県民税及び施行日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4261-4/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-7 Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 新法第二十三条第一項第四号（租税特別措置法（昭和三十二年法律第二十六号）第四十二条の十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十四の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用する。 suppl-4261-4/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-8 The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-10 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 68-14 of the Act on Special Measures Concerning Taxation) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date. machine translation, not official **第九項** 新法第二十三条第一項第四号（租税特別措置法第四十二条の十二の五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六の規定に係る部分に限る。）並びに附則第八条第十一項（新法第二十三条第一項第四号の規定に係る部分に限る。）及び第十二項（新法第二十三条第一項第四号の三の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税及び施行日以後に終了する連結事業年度分の法人の道府県民税について適用する。 suppl-4261-4/art-3/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-9 The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation) and item (iv)-3 of that paragraph (limited to the part relating to the provisions of Article 68-15-6 of the Act on Special Measures Concerning Taxation), and Article 8, paragraph (11) (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and paragraph (12) (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years ending on or after the Effective Date. machine translation, not official **第十項** 新法第五十一条第一項及び第五十三条第二十四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度分の法人の道府県民税については、なお従前の例による。 suppl-4261-4/art-3/par-10 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-3/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-3/par-10 The provisions of Article 51, paragraph (1) and Article 53, paragraph (24) of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4261-4/art-3/par-2: 新法第三十七条の二第二項第一号 → 地方税法 第三十七条の二第十一項第一号 (Article 37-2, paragraph (11), item (i)), art-37-2/par-11/item-1 — https://japanlaw.org/ja/local-tax-act/art-37-2/par-11/item-1 · https://japanlaw.org/l/325AC0000000226/art-37-2/par-11/item-1 - suppl-4261-4/art-3/par-3: 新法附則第三条の二の四第一項 → 地方税法 附則第三条の二の三第一項 (Supplementary Provisions, Article 3-2-3, paragraph (1)), suppl-3251-226/art-3-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-3/par-1 - suppl-4261-4/art-3/par-4: 新法附則第三十五条の三の二第二項 → 地方税法 附則第三十五条の三の二第二項 (Supplementary Provisions, Article 35-3-2, paragraph (2)), suppl-3251-226/art-35-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-3-2/par-2 - suppl-4261-4/art-3/par-5: 新法附則第四十二条第三項 → 地方税法 附則第四十二条第三項 (Supplementary Provisions, Article 42, paragraph (3)), suppl-3251-226/art-42/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-42/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42/par-3 - suppl-4261-4/art-3/par-6: 新法附則第四十四条第四項 → 地方税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-3251-226/art-44/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44/par-4 - suppl-4261-4/art-3/par-8: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 - suppl-4261-4/art-3/par-8: 附則第一条第十号 → 地方税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4261-4/art-1/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10 - suppl-4261-4/art-3/par-9: 新法第二十三条第一項第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 - suppl-4261-4/art-3/par-10: 新法第五十一条第一項 → 地方税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/local-tax-act/art-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-51/par-1 - suppl-4261-4/art-3/par-10: 第五十三条第二十四項 → 地方税法 第五十三条第三十八項 (Article 53, paragraph (38)), art-53/par-38 — https://japanlaw.org/ja/local-tax-act/art-53/par-38 · https://japanlaw.org/l/325AC0000000226/art-53/par-38 - suppl-4261-4/art-3/par-10: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4261-4/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2 ## Cited by 5 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-4261-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-2 - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-3 - 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-4261-4/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-5 - 地方税法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-1/par-1/item-10 - 地方税法 附則第二十一条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-21/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-20261027T202151-341, 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-20261027T202151-341, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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