# 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-4301-3/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) — address `suppl-4301-3/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-4301-3/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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 suppl-4301-3/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3 **第一項** 第二条の規定による改正後の地方税法（以下「三十一年新法」という。）第七十一条の二十六第一項の規定は、令和元年度以後に市町村に対し交付すべき利子割交付金（支払を受けるべき地方税法第二十三条第一項第十四号に掲げる利子等の額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する利子割交付金については、なお従前の例による。 suppl-4301-3/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-1 The provisions of Article 71-26, paragraph (1) of the Local Tax Act after the amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Act") apply to interest levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of interest, etc. to be received set forth in Article 23, paragraph (1), item (xiv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern interest levy grants distributed to municipalities in fiscal years through fiscal 2018. machine translation, not official **第二項** 三十一年新法第七十一条の四十七第一項の規定は、令和元年度以後に市町村に対し交付すべき配当割交付金（支払を受けるべき地方税法第二十三条第一項第十五号に掲げる特定配当等の額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する配当割交付金については、なお従前の例による。 suppl-4301-3/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-2 The provisions of Article 71-47, paragraph (1) of the 2019 New Act apply to dividend levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of specified dividends, etc. to be received set forth in Article 23, paragraph (1), item (xv) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern dividend levy grants distributed to municipalities in fiscal years through fiscal 2018. machine translation, not official **第三項** 三十一年新法第七十一条の六十七第一項の規定は、令和元年度以後に市町村に対し交付すべき株式等譲渡所得割交付金（地方税法第二十三条第一項第十七号に掲げる特定株式等譲渡所得金額により課する道府県民税に係る交付金をいう。以下この項において同じ。）について適用し、平成三十年度までに市町村に対し交付する株式等譲渡所得割交付金については、なお従前の例による。 suppl-4301-3/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-3 The provisions of Article 71-67, paragraph (1) of the 2019 New Act apply to share transfer income levy grants (meaning grants pertaining to prefectural inhabitant tax imposed on the amount of capital gains from specified shares, etc. set forth in Article 23, paragraph (1), item (xvii) of the Local Tax Act; the same applies hereinafter in this paragraph) to be distributed to municipalities in fiscal 2019 and subsequent fiscal years, and the provisions then in force continue to govern share transfer income levy grants distributed to municipalities in fiscal years through fiscal 2018. machine translation, not official --- ## Cites - suppl-4301-3/art-3/par-1: 第七十一条の二十六第一項 → 地方税法 第七十一条の二十六第一項 (Article 71-26, paragraph (1)), art-71-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1 - suppl-4301-3/art-3/par-1: 地方税法第二十三条第一項第十四号 → 地方税法 第二十三条第一項第十四号 (Article 23, paragraph (1), item (xiv)), art-23/par-1/item-14 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-14 - suppl-4301-3/art-3/par-1: この項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4301-3/art-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-1 - suppl-4301-3/art-3/par-2: 三十一年新法第七十一条の四十七第一項 → 地方税法 第七十一条の四十七第一項 (Article 71-47, paragraph (1)), art-71-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-47/par-1 - suppl-4301-3/art-3/par-2: 地方税法第二十三条第一項第十五号 → 地方税法 第二十三条第一項第十五号 (Article 23, paragraph (1), item (xv)), art-23/par-1/item-15 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-15 - suppl-4301-3/art-3/par-2: この項 → 地方税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4301-3/art-3/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-2 - suppl-4301-3/art-3/par-3: 三十一年新法第七十一条の六十七第一項 → 地方税法 第七十一条の六十七第一項 (Article 71-67, paragraph (1)), art-71-67/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-67/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-67/par-1 - suppl-4301-3/art-3/par-3: 地方税法第二十三条第一項第十七号 → 地方税法 第二十三条第一項第十七号 (Article 23, paragraph (1), item (xvii)), art-23/par-1/item-17 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-17 - suppl-4301-3/art-3/par-3: この項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4301-3/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-3 ## 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四号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-4 - 地方税法 附則第三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-1 - 地方税法 附則第三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-2 - 地方税法 附則第三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/par-3 - 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/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-20261027T214204-297, 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