# 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-4301-3/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-4301-3/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-4301-3/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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-4301-3/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4 **第一項** 附則第一条第六号に掲げる規定による改正後の地方税法第二十三条第一項（第四号及び第四号の三に係る部分に限る。）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終了する事業年度分の法人の道府県民税及び同日以後に終了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、同日前に終了した事業年度分の法人の道府県民税及び同日前に終了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-4301-3/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-4/par-1 The provisions of Article 23, paragraph (1) (limited to the part pertaining to items (iv) and (iv)-3) of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions apply to corporate prefectural inhabitant tax for business years ending 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 ending on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax for consolidated business years that ended before that date. machine translation, not official --- ## Cites - suppl-4301-3/art-4/par-1: 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-4301-3/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6 - suppl-4301-3/art-4/par-1: 地方税法第二十三条第一項 → 地方税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-23/par-1 - suppl-4301-3/art-4/par-1: 第四号 → 地方税法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4 ## 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六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-6 - 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