# 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-4311-2/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-4311-2/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-4311-2/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-2/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-4311-2/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3 **第一項** 附則第一条第三号に掲げる規定による改正後の地方税法（以下この条及び附則第十四条において「二年新法」という。）第四十五条の二第六項の規定は、同号に掲げる規定の施行の日以後に令和二年度以後の年度分の個人の道府県民税に係る申告書を提出する場合について適用し、同日前に当該申告書を提出した場合及び同日以後に令和元年度分までの個人の道府県民税に係る申告書を提出する場合については、なお従前の例による。 suppl-4311-2/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-1 The provisions of Article 45-2, paragraph (6) of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article and Article 14 of the Supplementary Provisions referred to as the "2020 New Act") apply to the case where a return concerning individual prefectural inhabitant tax for fiscal year 2020 and thereafter is submitted on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern the case where that return was submitted before that date and the case where a return concerning individual prefectural inhabitant tax up to fiscal year 2019 is submitted on or after that date. machine translation, not official **第二項** 二年新法第四十五条の三の二第一項（第三号に係る部分に限る。）の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき二年新法第四十五条の二第一項に規定する給与について提出する二年新法第四十五条の三の二第一項及び第二項に規定する申告書について適用する。 suppl-4311-2/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-2 The provisions of Article 45-3-2, paragraph (1) of the 2020 New Act (limited to the part relating to item (iii)) apply to the returns prescribed in Article 45-3-2, paragraphs (1) and (2) of the 2020 New Act that are submitted for the salary prescribed in Article 45-2, paragraph (1) of the 2020 New Act that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official **第三項** 二年新法第四十五条の三の三第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に支払を受けるべき所得税法等の一部を改正する法律（平成三十一年法律第六号）第一条の規定による改正後の所得税法（昭和四十年法律第三十三号。以下この項及び附則第十四条第三項において「新所得税法」という。）第二百三条の六第一項に規定する公的年金等（新所得税法第二百三条の七の規定の適用を受けるものを除く。）について提出する二年新法第四十五条の三の三第一項に規定する申告書について適用する。 suppl-4311-2/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3 The provisions of Article 45-3-3, paragraph (1) of the 2020 New Act apply to the returns prescribed in Article 45-3-3, paragraph (1) of the 2020 New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965; hereinafter in this paragraph and Article 14, paragraph (3) of the Supplementary Provisions referred to as the "New Income Tax Act") as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) (excluding that to which Article 203-7 of the New Income Tax Act applies) that is to be received on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions. machine translation, not official **第四項** 二年新法附則第四十四条の二第一項から第五項までの規定は、令和二年度以後の年度分の個人の道府県民税について適用し、令和元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-4311-2/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-4 The provisions of Article 44-2, paragraphs (1) through (5) of the Supplementary Provisions of the 2020 New Act apply from individual prefectural inhabitant tax for fiscal year 2020, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2019. machine translation, not official --- ## Cites - suppl-4311-2/art-3/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4311-2/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3 - suppl-4311-2/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4311-2/art-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3 - suppl-4311-2/art-3/par-1: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4311-2/art-14 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14 - suppl-4311-2/art-3/par-1: 第四十五条の二第六項 → 地方税法 第四十五条の二第六項 (Article 45-2, paragraph (6)), art-45-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-6 - suppl-4311-2/art-3/par-2: 二年新法第四十五条の三の二第一項 → 地方税法 第四十五条の三の二第一項 (Article 45-3-2, paragraph (1)), art-45-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-1 - suppl-4311-2/art-3/par-2: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4311-2/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3 - suppl-4311-2/art-3/par-2: 二年新法第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - suppl-4311-2/art-3/par-2: 第二項 → 地方税法 第四十五条の三の二第三項 (Article 45-3-2, paragraph (3)), art-45-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-3 - suppl-4311-2/art-3/par-3: 二年新法第四十五条の三の三第一項 → 地方税法 第四十五条の三の三第一項 (Article 45-3-3, paragraph (1)), art-45-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-1 - suppl-4311-2/art-3/par-3: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4311-2/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3 - suppl-4311-2/art-3/par-3: 所得税法等の一部を改正する法律（平成三十一年法律第六号）第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection - suppl-4311-2/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-4311-2/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3 - suppl-4311-2/art-3/par-3: 附則第十四条第三項 → 地方税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4311-2/art-14/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-14/par-3 - suppl-4311-2/art-3/par-3: 新所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7 - suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第一項 (Supplementary Provisions, Article 44-2, paragraph (1)), suppl-3251-226/art-44-2/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-1 - suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第二項 (Supplementary Provisions, Article 44-2, paragraph (2)), suppl-3251-226/art-44-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-2 - suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第三項 (Supplementary Provisions, Article 44-2, paragraph (3)), suppl-3251-226/art-44-2/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-3 - suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第四項 (Supplementary Provisions, Article 44-2, paragraph (4)), suppl-3251-226/art-44-2/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-4 - suppl-4311-2/art-3/par-4: 二年新法附則第四十四条の二第一項から第五項まで → 地方税法 附則第四十四条の二第五項 (Supplementary Provisions, Article 44-2, paragraph (5)), suppl-3251-226/art-44-2/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-44-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2/par-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-1/par-1/item-3 - 地方税法 附則第三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-1 - 地方税法 附則第三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4311-2/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4311-2/art-3/par-3 --- ## 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-20261027T214204-301, 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