# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（不申告加算金に関する経過措置） — address `suppl-4271-2/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4 - 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. --- ### 第四条（不申告加算金に関する経過措置） — Transitional Measures Concerning Additional Charges for Failure to File caption: machine translation, not official suppl-4271-2/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4 **第一項** 新法第七十一条の十四第六項、第七十一条の三十五第七項、第七十一条の五十五第七項、第七十二条の四十六第六項、第七十四条の二十三第六項、第九十条第六項、第百三十二条第六項、第百四十四条の四十七第六項、第二百七十八条第六項、第三百二十八条の十一第六項、第四百八十三条第六項、第五百三十六条第六項、第六百九条第六項、第六百八十八条第六項、第七百一条の十二第六項、第七百一条の六十一第六項、第七百二十一条第六項及び第七百三十三条の十八第七項の規定は、施行日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る不申告加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る不申告加算金については、なお従前の例による。 suppl-4271-2/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4/par-1 The provisions of Article 71-14, paragraph (6), Article 71-35, paragraph (7), Article 71-55, paragraph (7), Article 72-46, paragraph (6), Article 74-23, paragraph (6), Article 90, paragraph (6), Article 132, paragraph (6), Article 144-47, paragraph (6), Article 278, paragraph (6), Article 328-11, paragraph (6), Article 483, paragraph (6), Article 536, paragraph (6), Article 609, paragraph (6), Article 688, paragraph (6), Article 701-12, paragraph (6), Article 701-61, paragraph (6), Article 721, paragraph (6) and Article 733-18, paragraph (7) of the New Act apply to additional charges for failure to file pertaining to local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and with regard to additional charges for failure to file pertaining to local taxes for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-2/art-4/par-1: 新法第七十一条の十四第六項 → 地方税法 第七十一条の十四第七項 (Article 71-14, paragraph (7)), art-71-14/par-7 — https://japanlaw.org/ja/local-tax-act/art-71-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-71-14/par-7 - suppl-4271-2/art-4/par-1: 第七十一条の三十五第七項 → 地方税法 第七十一条の三十五第八項 (Article 71-35, paragraph (8)), art-71-35/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-35/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-35/par-8 - suppl-4271-2/art-4/par-1: 第七十一条の五十五第七項 → 地方税法 第七十一条の五十五第八項 (Article 71-55, paragraph (8)), art-71-55/par-8 — https://japanlaw.org/ja/local-tax-act/art-71-55/par-8 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-8 - suppl-4271-2/art-4/par-1: 第七十二条の四十六第六項 → 地方税法 第七十二条の四十六第七項 (Article 72-46, paragraph (7)), art-72-46/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-7 - suppl-4271-2/art-4/par-1: 第七十四条の二十三第六項 → 地方税法 第七十四条の二十三第七項 (Article 74-23, paragraph (7)), art-74-23/par-7 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-7 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-7 - suppl-4271-2/art-4/par-1: 第九十条第六項 → 地方税法 第九十条第七項 (Article 90, paragraph (7)), art-90/par-7 — https://japanlaw.org/ja/local-tax-act/art-90/par-7 · https://japanlaw.org/l/325AC0000000226/art-90/par-7 - suppl-4271-2/art-4/par-1: 第百四十四条の四十七第六項 → 地方税法 第百四十四条の四十七第七項 (Article 144-47, paragraph (7)), art-144-47/par-7 — https://japanlaw.org/ja/local-tax-act/art-144-47/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-7 - suppl-4271-2/art-4/par-1: 第二百七十八条第六項 → 地方税法 第二百七十八条第七項 (Article 278, paragraph (7)), art-278/par-7 — https://japanlaw.org/ja/local-tax-act/art-278/par-7 · https://japanlaw.org/l/325AC0000000226/art-278/par-7 - suppl-4271-2/art-4/par-1: 第三百二十八条の十一第六項 → 地方税法 第三百二十八条の十一第七項 (Article 328-11, paragraph (7)), art-328-11/par-7 — https://japanlaw.org/ja/local-tax-act/art-328-11/par-7 · https://japanlaw.org/l/325AC0000000226/art-328-11/par-7 - suppl-4271-2/art-4/par-1: 第四百八十三条第六項 → 地方税法 第四百八十三条第七項 (Article 483, paragraph (7)), art-483/par-7 — https://japanlaw.org/ja/local-tax-act/art-483/par-7 · https://japanlaw.org/l/325AC0000000226/art-483/par-7 - suppl-4271-2/art-4/par-1: 第五百三十六条第六項 → 地方税法 第五百三十六条第七項 (Article 536, paragraph (7)), art-536/par-7 — https://japanlaw.org/ja/local-tax-act/art-536/par-7 · https://japanlaw.org/l/325AC0000000226/art-536/par-7 - suppl-4271-2/art-4/par-1: 第六百九条第六項 → 地方税法 第六百九条第七項 (Article 609, paragraph (7)), art-609/par-7 — https://japanlaw.org/ja/local-tax-act/art-609/par-7 · https://japanlaw.org/l/325AC0000000226/art-609/par-7 - suppl-4271-2/art-4/par-1: 第六百八十八条第六項 → 地方税法 第六百八十八条第七項 (Article 688, paragraph (7)), art-688/par-7 — https://japanlaw.org/ja/local-tax-act/art-688/par-7 · https://japanlaw.org/l/325AC0000000226/art-688/par-7 - suppl-4271-2/art-4/par-1: 第七百一条の十二第六項 → 地方税法 第七百一条の十二第七項 (Article 701-12, paragraph (7)), art-701-12/par-7 — https://japanlaw.org/ja/local-tax-act/art-701-12/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-7 - suppl-4271-2/art-4/par-1: 第七百一条の六十一第六項 → 地方税法 第七百一条の六十一第七項 (Article 701-61, paragraph (7)), art-701-61/par-7 — https://japanlaw.org/ja/local-tax-act/art-701-61/par-7 · https://japanlaw.org/l/325AC0000000226/art-701-61/par-7 - suppl-4271-2/art-4/par-1: 第七百二十一条第六項 → 地方税法 第七百二十一条第七項 (Article 721, paragraph (7)), art-721/par-7 — https://japanlaw.org/ja/local-tax-act/art-721/par-7 · https://japanlaw.org/l/325AC0000000226/art-721/par-7 - suppl-4271-2/art-4/par-1: 第七百三十三条の十八第七項 → 地方税法 第七百三十三条の十八第八項 (Article 733-18, paragraph (8)), art-733-18/par-8 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-8 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-288, 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