# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7. 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-4271-2/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7 - 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. --- ### 第七条 suppl-4271-2/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7 **第一項** 附則第一条第七号に掲げる規定による改正後の地方税法の規定中個人の道府県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道府県民税について適用し、平成二十八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-4271-2/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-1 The provisions of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vii) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2017 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第一条第九号に掲げる規定による改正後の地方税法（以下「三十年一月新法」という。）第四十四条の二の規定は、同号に掲げる規定の施行の日以後に三十年一月新法第三百二十一条の七の十二第一項の規定により個人の市町村民税の徴収を猶予した場合について適用する。 suppl-4271-2/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-2 The provisions of Article 44-2 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix) of the Supplementary Provisions (hereinafter referred to as the "January 2018 New Act") apply where collection of individual municipal inhabitant tax is deferred pursuant to Article 321-7-12, paragraph (1) of the January 2018 New Act on or after the date of enforcement of the provisions set forth in that item. machine translation, not official **第三項** 別段の定めがあるものを除き、二十八年新法の規定中法人の道府県民税に関する部分は、附則第一条第六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-4271-2/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-3 Except as otherwise provided, the provisions of the 2016 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 the provisions set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that day, and with regard to corporate prefectural inhabitant tax for business years that began before that day and corporate prefectural inhabitant tax for consolidated business years that began before that day, the provisions then in force continue to govern. machine translation, not official **第四項** 附則第一条第九号の二に掲げる規定による改正後の地方税法（附則第九条第二項及び第十六条第五項において「三十年四月新法」という。）第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項又は第十六項の規定は、同号に掲げる規定の施行の日以後に開始した事業年度において生じた同条第五項若しくは第七項に規定する連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日以後に開始した連結事業年度において生じた同条第九項に規定する控除対象個別帰属税額（同条第十項の規定により控除対象個別帰属税額とみなされたものを含む。）、同日以後に開始した事業年度において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項に規定する内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額若しくは外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（同条第十三項の規定により内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）又は同日以後に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十五項に規定する控除対象個別帰属還付税額（同条第十六項の規定により控除対象個別帰属還付税額とみなされたものを含む。）について適用し、同日前に開始した事業年度において生じた同号に掲げる規定による改正前の地方税法（附則第九条第二項及び第十六条第五項において「三十年四月旧法」という。）第五十三条第五項若しくは第七項に規定する連結適用前欠損金額若しくは連結適用前災害損失欠損金額、同日前に開始した連結事業年度において生じた同条第九項に規定する控除対象個別帰属税額（同条第十項の規定により控除対象個別帰属税額とみなされたものを含む。）、同日前に開始した事業年度において損金の額が益金の額を超えることとなったため還付を受けた同条第十二項に規定する内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額若しくは外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額（同条第十三項の規定により内国法人の控除対象還付法人税額、外国法人の恒久的施設帰属所得に係る控除対象還付法人税額又は外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額とみなされたものを含む。）又は同日前に開始した連結事業年度において損金の額が益金の額を超える場合における同条第十五項に規定する控除対象個別帰属還付税額（同条第十六項の規定により控除対象個別帰属還付税額とみなされたものを含む。）については、なお従前の例による。 suppl-4271-2/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4 The provisions of Article 53, paragraph (5), (7), (9), (10), (12), (13), (15) or (16) of the Local Tax Act after amendment by the provisions set forth in Article 1, item (ix)-2 of the Supplementary Provisions (referred to as the "April 2018 New Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) apply to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) or (7) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 New Act that arose in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 New Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 New Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning on or after that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 New Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 New Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning on or after that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 New Act), and with regard to the deficit before application of consolidated taxation or the disaster loss deficit before application of consolidated taxation prescribed in Article 53, paragraph (5) or (7) of the Local Tax Act prior to amendment by the provisions set forth in that item (referred to as the "April 2018 Former Act" in Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions) that arose in a business year beginning before the date of enforcement of the provisions set forth in that item, the deductible individually attributed tax amount prescribed in Article 53, paragraph (9) of the April 2018 Former Act that arose in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed tax amount pursuant to Article 53, paragraph (10) of the April 2018 Former Act), the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation, prescribed in Article 53, paragraph (12) of the April 2018 Former Act, that was refunded because the amount of deductible expenses exceeded the amount of gross profits in a business year beginning before that day (including an amount deemed to be the deductible refunded corporation tax amount of a domestic corporation, the deductible refunded corporation tax amount pertaining to income attributable to a permanent establishment of a foreign corporation, or the deductible refunded corporation tax amount pertaining to income not attributable to a permanent establishment of a foreign corporation pursuant to Article 53, paragraph (13) of the April 2018 Former Act), or the deductible individually attributed refund tax amount prescribed in Article 53, paragraph (15) of the April 2018 Former Act where the amount of deductible expenses exceeds the amount of gross profits in a consolidated business year beginning before that day (including an amount deemed to be a deductible individually attributed refund tax amount pursuant to Article 53, paragraph (16) of the April 2018 Former Act), the provisions then in force continue to govern. machine translation, not official **第五項** 二十八年新法第五十五条の二第二項及び第四項並びに第五十五条の四第二項及び第四項の規定は、附則第一条第六号に掲げる規定の施行の日以後に申請される二十八年新法第五十五条の二第一項又は第五十五条の四第一項の規定による徴収の猶予について適用し、同日前に申請された二十八年旧法第五十五条の二第一項又は第五十五条の四第一項の規定による徴収の猶予については、なお従前の例による。 suppl-4271-2/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-5 The provisions of Article 55-2, paragraphs (2) and (4) and Article 55-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of collection under Article 55-2, paragraph (1) or Article 55-4, paragraph (1) of the 2016 Former Act applied for before that day, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-2/art-7/par-1: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4271-2/art-1/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7 - suppl-4271-2/art-7/par-2: 附則第一条第九号 → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-2/art-1/par-1/item-9 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 - suppl-4271-2/art-7/par-2: 第四十四条の二 → 地方税法 第四十四条の二 (Article 44-2), art-44-2 — https://japanlaw.org/ja/local-tax-act/art-44-2 · https://japanlaw.org/l/325AC0000000226/art-44-2 - suppl-4271-2/art-7/par-2: 三十年一月新法第三百二十一条の七の十二第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1 - suppl-4271-2/art-7/par-3: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - suppl-4271-2/art-7/par-4: 附則第一条第九号の二 → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2 - suppl-4271-2/art-7/par-4: 附則第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 - suppl-4271-2/art-7/par-4: 第十六条第五項 → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4271-2/art-16/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-5 - suppl-4271-2/art-7/par-4: 第五十三条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-4271-2/art-7/par-4: 第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000226/art-53/par-7 - suppl-4271-2/art-7/par-4: 第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/ja/local-tax-act/art-53/par-9 · https://japanlaw.org/l/325AC0000000226/art-53/par-9 - suppl-4271-2/art-7/par-4: 第十項 → 地方税法 第五十三条第十項 (Article 53, paragraph (10)), art-53/par-10 — https://japanlaw.org/ja/local-tax-act/art-53/par-10 · https://japanlaw.org/l/325AC0000000226/art-53/par-10 - suppl-4271-2/art-7/par-4: 第十二項 → 地方税法 第五十三条第十二項 (Article 53, paragraph (12)), art-53/par-12 — https://japanlaw.org/ja/local-tax-act/art-53/par-12 · https://japanlaw.org/l/325AC0000000226/art-53/par-12 - suppl-4271-2/art-7/par-4: 第十三項 → 地方税法 第五十三条第二十四項 (Article 53, paragraph (24)), art-53/par-24 — https://japanlaw.org/ja/local-tax-act/art-53/par-24 · https://japanlaw.org/l/325AC0000000226/art-53/par-24 - suppl-4271-2/art-7/par-4: 第十五項 → 地方税法 第五十三条第十五項 (Article 53, paragraph (15)), art-53/par-15 — https://japanlaw.org/ja/local-tax-act/art-53/par-15 · https://japanlaw.org/l/325AC0000000226/art-53/par-15 - suppl-4271-2/art-7/par-4: 第十六項 → 地方税法 第五十三条第十六項 (Article 53, paragraph (16)), art-53/par-16 — https://japanlaw.org/ja/local-tax-act/art-53/par-16 · https://japanlaw.org/l/325AC0000000226/art-53/par-16 - suppl-4271-2/art-7/par-5: 二十八年新法第五十五条の二第二項 → 地方税法 第五十五条の二第二項 (Article 55-2, paragraph (2)), art-55-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-55-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-2 - suppl-4271-2/art-7/par-5: 第四項 → 地方税法 第五十五条の二第四項 (Article 55-2, paragraph (4)), art-55-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-55-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-4 - suppl-4271-2/art-7/par-5: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4271-2/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - suppl-4271-2/art-7/par-5: 二十八年新法第五十五条の二第一項 → 地方税法 第五十五条の二第一項 (Article 55-2, paragraph (1)), art-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1 ## 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六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - 地方税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7 - 地方税法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 - 地方税法 附則第一条第一項第九号の二（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2 - 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