# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5. 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: 第五条 (Supplementary Provisions, Article 5) — address `suppl-5021-5/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5 - 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. --- ### 第五条 suppl-5021-5/art-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5 **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道府県民税に関する部分は、令和六年度以後の年度分の個人の道府県民税について適用し、令和五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-5021-5/art-5/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-1 The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023. machine translation, not official **第二項** 別段の定めがあるものを除き、附則第一条第五号に掲げる規定による改正後の地方税法（以下「四年新法」という。）の規定中法人の道府県民税に関する部分は、同号に掲げる規定の施行の日（以下「五号施行日」という。）以後に開始する事業年度（所得税法等改正法第三条の規定（所得税法等改正法附則第一条第五号ロに掲げる改正規定に限る。附則第七条第五項において同じ。）による改正前の法人税法（以下この項及び次項において「四年旧法人税法」という。）第二条第十二号の七に規定する連結子法人（以下「連結子法人」という。）の連結親法人事業年度（四年旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）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。）分の法人の道府県民税について適用する。 suppl-5021-5/art-5/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2 Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 New Act") relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions set forth in that item (hereinafter referred to as the "Item 5 Effective Date") (excluding a business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (limited to the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions of the Income Tax Act Amendment Act; the same applies in Article 7, paragraph (5) of the Supplementary Provisions; hereinafter referred to as the "2022 Former Corporation Tax Act" in this paragraph and the following paragraph) (hereinafter referred to as a "consolidated subsidiary corporation") began before the Item 5 Effective Date; referred to as a "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。）分の法人の道府県民税及び五号施行日前に開始した連結事業年度（四年旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下同じ。）（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。）分の法人の道府県民税については、附則第一条第五号に掲げる規定による改正前の地方税法（以下「四年旧法」という。）の規定中法人の道府県民税に関する部分は、なおその効力を有する。 suppl-5021-5/art-5/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3 Except as otherwise provided, with regard to corporate prefectural inhabitant tax for business years beginning 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 prefectural inhabitant tax for consolidated business years beginning before the Item 5 Effective Date (meaning the consolidated business years prescribed in Article 15-2, paragraph (1) of the 2022 Former Corporation Tax Act; the same applies hereinafter) (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 Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2022 Former Act") relating to corporate prefectural inhabitant tax remain in force. machine translation, not official **第四項** 四年新法第五十三条第三項、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五十三条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-5/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4 The provisions of Article 53, 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 53, 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 necessary technical replacements of terms are specified by Cabinet Order. machine translation, not official **第五項** 四年新法第五十三条第三項、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五十三条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-5/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5 The provisions of Article 53, 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 53, paragraph (9) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are specified by Cabinet Order. machine translation, not official **第六項** 四年新法第五十三条第二十六項、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五十三条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-5/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6 The provisions of Article 53, 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 53, paragraph (15) of the 2022 Former Act that is to remain in force pursuant to the provisions of paragraph (3). In this case, the necessary technical replacements of terms are 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五十三条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-5/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-7 With regard to the application of the provisions of Article 53, paragraphs (3) and (5) of the 2022 New Act to the deficit before application of group tax sharing prescribed in Article 53, paragraph (3) of the 2022 New Act that arose in a business year beginning before April 1, 2018, the phrases set forth in the middle column of the following table in the provisions of that Article set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth 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五十三条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-5/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-8 With regard to the application of the provisions of Article 53, paragraphs (7) and (8) of the 2022 New Act to the pre-merger loss amount prescribed in Article 53, paragraph (7) of the 2022 New Act that arose in a business year beginning before April 1, 2018, the phrases set forth in the middle column of the following table in the provisions of that Article set forth in the left-hand column of the table are deemed to be replaced with the phrases set forth 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-5/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-5/par-2: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-5/art-1/par-1/item-5 — 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 - suppl-5021-5/art-5/par-2: 所得税法等改正法第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection - suppl-5021-5/art-5/par-2: 附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-5021-5/art-7/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-5 - suppl-5021-5/art-5/par-2: この項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-5021-5/art-5/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2 - suppl-5021-5/art-5/par-2: 次項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3 - suppl-5021-5/art-5/par-2: 第四項から第六項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-5021-5/art-5/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4 - suppl-5021-5/art-5/par-2: 第四項から第六項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-5021-5/art-5/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5 - suppl-5021-5/art-5/par-2: 第四項から第六項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-5021-5/art-5/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-6 - suppl-5021-5/art-5/par-3: 附則第一条第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-5/art-1/par-1/item-5 — 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 - suppl-5021-5/art-5/par-4: 四年新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3 - suppl-5021-5/art-5/par-4: 第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-5021-5/art-5/par-4: 第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6 - suppl-5021-5/art-5/par-4: 前項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3 - suppl-5021-5/art-5/par-5: 四年新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3 - suppl-5021-5/art-5/par-5: 第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-5021-5/art-5/par-5: 第六項 → 地方税法 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/ja/local-tax-act/art-53/par-6 · https://japanlaw.org/l/325AC0000000226/art-53/par-6 - suppl-5021-5/art-5/par-5: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3 - suppl-5021-5/art-5/par-6: 四年新法第五十三条第二十六項 → 地方税法 第五十三条第二十六項 (Article 53, paragraph (26)), art-53/par-26 — https://japanlaw.org/ja/local-tax-act/art-53/par-26 · https://japanlaw.org/l/325AC0000000226/art-53/par-26 - suppl-5021-5/art-5/par-6: 第二十八項 → 地方税法 第五十三条第二十八項 (Article 53, paragraph (28)), art-53/par-28 — https://japanlaw.org/ja/local-tax-act/art-53/par-28 · https://japanlaw.org/l/325AC0000000226/art-53/par-28 - suppl-5021-5/art-5/par-6: 第二十九項 → 地方税法 第五十三条第二十九項 (Article 53, paragraph (29)), art-53/par-29 — https://japanlaw.org/ja/local-tax-act/art-53/par-29 · https://japanlaw.org/l/325AC0000000226/art-53/par-29 - suppl-5021-5/art-5/par-6: 第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-5021-5/art-5/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-3 - suppl-5021-5/art-5/par-7: 四年新法第五十三条第三項 → 地方税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/local-tax-act/art-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-53/par-3 - suppl-5021-5/art-5/par-7: 同条第五項 → 地方税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/ja/local-tax-act/art-53/par-5 · https://japanlaw.org/l/325AC0000000226/art-53/par-5 - suppl-5021-5/art-5/par-7: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53 - suppl-5021-5/art-5/par-8: 四年新法第五十三条第七項 → 地方税法 第五十三条第七項 (Article 53, paragraph (7)), art-53/par-7 — https://japanlaw.org/ja/local-tax-act/art-53/par-7 · https://japanlaw.org/l/325AC0000000226/art-53/par-7 - suppl-5021-5/art-5/par-8: 同条第八項 → 地方税法 第五十三条第八項 (Article 53, paragraph (8)), art-53/par-8 — https://japanlaw.org/ja/local-tax-act/art-53/par-8 · https://japanlaw.org/l/325AC0000000226/art-53/par-8 - suppl-5021-5/art-5/par-8: 同条 → 地方税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/local-tax-act/art-53 · https://japanlaw.org/l/325AC0000000226/art-53 ## 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 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-2 - 地方税法 附則第五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-4 - 地方税法 附則第五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/par-5 - 地方税法 附則第五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-5/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-20261027T214204-302, 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