# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（事業税に関する経過措置） — address `suppl-4261-4/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5 - 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. --- ### 第五条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-4261-4/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。 suppl-4261-4/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の二十三第二項第六号の規定は、附則第一条第三号に掲げる規定の施行の日以後に行われる同項に規定する社会保険診療について適用する。 suppl-4261-4/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-2 The provisions of Article 72-23, paragraph (2), item (vi) of the New Act apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official **第三項** 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最初の事業年度に係る法人の事業税についての新法第七十二条の二十六第一項の規定の適用については、同項中「六倍」とあるのは、「七・五倍」とする。 suppl-4261-4/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-5/par-3 For the purpose of applying the provisions of Article 72-26, paragraph (1) of the New Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "7.5 times". machine translation, not official --- ## Cites - suppl-4261-4/art-5/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4261-4/art-1/par-1/item-3 — 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 - suppl-4261-4/art-5/par-3: 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 - suppl-4261-4/art-5/par-3: 新法第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/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 — 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