# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13. 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: 第十三条 (Supplementary Provisions, Article 13) — address `suppl-5021-5/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13 - 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. --- ### 第十三条 suppl-5021-5/art-13 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13 **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の規定中個人の市町村民税に関する部分は、令和六年度以後の年度分の個人の市町村民税について適用し、令和五年度分までの個人の市町村民税については、なお従前の例による。 suppl-5021-5/art-13/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-1 The provisions of the Local Tax Act as amended by the provisions listed in Article 1, item (vi) of the Supplementary Provisions relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal 2024 and subsequent fiscal years, and with regard to individual municipal inhabitant tax up to fiscal 2023, the provisions then in force continue to govern. machine translation, not official **第二項** 別段の定めがあるものを除き、四年新法の規定中法人の市町村民税に関する部分は、五号施行日以後に開始する事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を除く。第四項から第六項までにおいて「五号施行日以後事業年度」という。）分の法人の市町村民税について適用する。 suppl-5021-5/art-13/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-2 Except as otherwise provided, the provisions of the 2022 New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Item 5 Effective Date (excluding business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date; referred to as "business year beginning on or after the Item 5 Effective Date" in paragraphs (4) through (6)). machine translation, not official **第三項** 別段の定めがあるものを除き、五号施行日前に開始した事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した事業年度を含む。）分の法人の市町村民税及び五号施行日前に開始した連結事業年度（連結子法人の連結親法人事業年度が五号施行日前に開始した連結事業年度を含む。）分の法人の市町村民税については、四年旧法の規定中法人の市町村民税に関する部分は、なおその効力を有する。 suppl-5021-5/art-13/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3 Except as otherwise provided, with regard to corporate municipal inhabitant tax for business years that began before the Item 5 Effective Date (including business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date) and corporate municipal inhabitant tax for consolidated business years that began before the Item 5 Effective Date (including consolidated business years for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), the provisions of the 2022 Former Act relating to corporate municipal inhabitant tax remain in force. machine translation, not official **第四項** 四年新法第三百二十一条の八第三項、第五項及び第六項の規定は、前項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第六項に規定する控除対象個別帰属調整額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。 suppl-5021-5/art-13/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4 The provisions of Article 321-8, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed adjustment amount prescribed in Article 321-8, paragraph (6) of the 2022 Former Act that is to remain in force pursuant to the provisions of the preceding paragraph. In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order. machine translation, not official **第五項** 四年新法第三百二十一条の八第三項、第五項及び第六項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第九項に規定する控除対象個別帰属税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。 suppl-5021-5/art-13/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5 The provisions of Article 321-8, paragraphs (3), (5) and (6) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed tax amount prescribed in Article 321-8, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order. machine translation, not official **第六項** 四年新法第三百二十一条の八第二十六項、第二十八項及び第二十九項の規定は、第三項の規定によりなおその効力を有するものとされた四年旧法第三百二十一条の八第十五項に規定する控除対象個別帰属還付税額の五号施行日以後事業年度における控除について準用する。この場合において、必要な技術的読替えは、政令で定める。 suppl-5021-5/art-13/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6 The provisions of Article 321-8, paragraphs (26), (28) and (29) of the 2022 New Act apply mutatis mutandis to the deduction, in a business year beginning on or after the item 5 effective date, of the deductible individually attributed refund tax amount prescribed in Article 321-8, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the technical replacement of terms necessary for that application is specified by Cabinet Order. machine translation, not official **第七項** 平成三十年四月一日前に開始した事業年度において生じた四年新法第三百二十一条の八第三項に規定する通算適用前欠損金額に係る同項及び同条第五項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第三項 前十年以内 前九年以内 第五項 前十年以内 前九年以内 前十年内事業年度 前九年内事業年度 suppl-5021-5/art-13/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-7 With regard to the application of paragraph (3) of Article 321-8 of the 2022 New Act and paragraph (5) of that Article to the deficit before application of group tax sharing prescribed in paragraph (3) of that Article that arose in a business year beginning before April 1, 2018, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively. paragraph (3) within 10 years within nine years paragraph (5) within 10 years within nine years business year within preceding ten years business year within preceding nine years machine translation, not official **第八項** 平成三十年四月一日前に開始した事業年度において生じた四年新法第三百二十一条の八第七項に規定する合併等前欠損金額に係る同項及び同条第八項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。 第七項 前十年以内 前九年以内 前十年内事業年度 前九年内事業年度 第八項 前十年以内 前九年以内 suppl-5021-5/art-13/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-8 With regard to the application of paragraph (7) of Article 321-8 of the 2022 New Act and paragraph (8) of that Article to the pre-merger loss amount prescribed in paragraph (7) of that Article that arose in a business year beginning before April 1, 2018, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words listed in the right-hand column of the table, respectively. paragraph (7) within 10 years within nine years business year within preceding ten years business year within preceding nine years paragraph (8) within 10 years within nine years machine translation, not official --- ## Cites - suppl-5021-5/art-13/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-5021-5/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6 - suppl-5021-5/art-13/par-2: 第四項から第六項まで → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-5021-5/art-13/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4 - suppl-5021-5/art-13/par-2: 第四項から第六項まで → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-5021-5/art-13/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5 - suppl-5021-5/art-13/par-2: 第四項から第六項まで → 地方税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-5021-5/art-13/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6 - suppl-5021-5/art-13/par-4: 四年新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-5021-5/art-13/par-4: 第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-5021-5/art-13/par-4: 第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6 - suppl-5021-5/art-13/par-4: 前項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3 - suppl-5021-5/art-13/par-5: 四年新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-5021-5/art-13/par-5: 第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-5021-5/art-13/par-5: 第六項 → 地方税法 第三百二十一条の八第六項 (Article 321-8, paragraph (6)), art-321-8/par-6 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-6 - suppl-5021-5/art-13/par-5: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3 - suppl-5021-5/art-13/par-6: 四年新法第三百二十一条の八第二十六項 → 地方税法 第三百二十一条の八第二十六項 (Article 321-8, paragraph (26)), art-321-8/par-26 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-26 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-26 - suppl-5021-5/art-13/par-6: 第二十八項 → 地方税法 第三百二十一条の八第二十八項 (Article 321-8, paragraph (28)), art-321-8/par-28 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-28 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-28 - suppl-5021-5/art-13/par-6: 第二十九項 → 地方税法 第三百二十一条の八第二十九項 (Article 321-8, paragraph (29)), art-321-8/par-29 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-29 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-29 - suppl-5021-5/art-13/par-6: 第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5021-5/art-13/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-3 - suppl-5021-5/art-13/par-7: 四年新法第三百二十一条の八第三項 → 地方税法 第三百二十一条の八第三項 (Article 321-8, paragraph (3)), art-321-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-3 - suppl-5021-5/art-13/par-7: 同条第五項 → 地方税法 第三百二十一条の八第五項 (Article 321-8, paragraph (5)), art-321-8/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-5 - suppl-5021-5/art-13/par-7: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/ja/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 - suppl-5021-5/art-13/par-8: 四年新法第三百二十一条の八第七項 → 地方税法 第三百二十一条の八第七項 (Article 321-8, paragraph (7)), art-321-8/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-7 - suppl-5021-5/art-13/par-8: 同条第八項 → 地方税法 第三百二十一条の八第八項 (Article 321-8, paragraph (8)), art-321-8/par-8 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-8 - suppl-5021-5/art-13/par-8: 同条 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/ja/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-5 - 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-5021-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-1/par-1/item-6 - 地方税法 附則第十三条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-2 - 地方税法 附則第十三条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-4 - 地方税法 附則第十三条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-5 - 地方税法 附則第十三条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-13/par-6 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-2 --- ## 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-20261027T202151-356, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-356, 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