# 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-4281-13/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) — address `suppl-4281-13/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-4281-13/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4281-13/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 suppl-4281-13/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4 **第一項** 附則第一条第四号に掲げる規定による改正後の地方税法（附則第十七条第一項において「三十年新法」という。）附則第四条の四第一項及び第二項の規定は、平成三十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-4281-13/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-1 The provisions of Article 4-4, paragraphs (1) and (2) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2018 New Act" in Article 17, paragraph (1) of the Supplementary Provisions) apply to individual prefectural inhabitant tax for fiscal 2018 and subsequent fiscal years. machine translation, not official **第二項** 附則第一条第五号の四に掲げる規定による改正後の地方税法（以下「元年新法」という。）第五十一条第一項並びに附則第八条の二の二第一項及び第三項の規定は、同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-4281-13/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-4/par-2 The provisions of Article 51, paragraph (1) and Article 8-2-2, paragraphs (1) and (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (v)-4 of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in 2019") apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in that item 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-4281-13/art-4/par-1: 附則第一条第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4281-13/art-1/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-4 - suppl-4281-13/art-4/par-1: 附則第十七条第一項 → 地方税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4281-13/art-17/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-17/par-1 - suppl-4281-13/art-4/par-1: 附則第四条の四第一項 → 地方税法 附則第四条の五第一項 (Supplementary Provisions, Article 4-5, paragraph (1)), suppl-3251-226/art-4-5/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-1 - suppl-4281-13/art-4/par-1: 第二項 → 地方税法 附則第四条の五第二項 (Supplementary Provisions, Article 4-5, paragraph (2)), suppl-3251-226/art-4-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-5/par-2 - suppl-4281-13/art-4/par-2: 附則第一条第五号の四 → 地方税法 附則第一条第一項第五号の四 (Supplementary Provisions, Article 1, paragraph (1), item (v-4)), suppl-4281-13/art-1/par-1/item-5-4 — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 - suppl-4281-13/art-4/par-2: 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-4281-13/art-4/par-2: 附則第八条の二の二第一項 → 地方税法 附則第八条の二の二第一項 (Supplementary Provisions, Article 8-2-2, paragraph (1)), suppl-3251-226/art-8-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-1 - suppl-4281-13/art-4/par-2: 第三項 → 地方税法 附則第八条の二の二第三項 (Supplementary Provisions, Article 8-2-2, paragraph (3)), suppl-3251-226/art-8-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2-2/par-3 ## 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四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-4 - 地方税法 附則第一条第一項第五号の四（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-1/par-1/item-5-4 --- ## 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-20261027T202151-346, 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