# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7)

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- 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-5021-5/art-7`
- 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-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7
- 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.

---

### 第七条
<sup>suppl-5021-5/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7</sup>

**第一項**  別段の定めがあるものを除き、四年新法の規定中法人の事業税に関する部分は、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。）に係る法人の事業税について適用する。
<sup>suppl-5021-5/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-1</sup>
Except as otherwise provided, the provisions of the 2022 New Act relating to corporate enterprise tax apply to corporate enterprise 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).
<sup>machine translation, not official</sup>

**第二項**  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。）に係る法人の事業税については、四年旧法の規定中法人の事業税に関する部分は、なおその効力を有する。
<sup>suppl-5021-5/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-2</sup>
Except as otherwise provided, with regard to corporate enterprise 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), the provisions of the 2022 Former Act relating to corporate enterprise tax remain in force.
<sup>machine translation, not official</sup>

**第三項**  四年新法第七十二条の十三第五項（第一号、第二号、第五号及び第六号に係る部分に限る。）の規定は、これらの号に定める日が五号施行日以後に開始する事業年度の期間（連結子法人にあっては、五号施行日前に開始した連結親法人事業年度の期間を除く。）内の日である場合における同項の法人の事業年度について適用する。
<sup>suppl-5021-5/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-3</sup>
The provisions of Article 72-13, paragraph (5) of the 2022 New Act (limited to the part relating to items (i), (ii), (v) and (vi)) apply to the business year of the corporation referred to in that paragraph in the case where the day specified in those items falls within the period of a business year beginning on or after the Item 5 Effective Date (for a consolidated subsidiary corporation, excluding the period of a consolidated parent corporation business year that began before the Item 5 Effective Date).
<sup>machine translation, not official</sup>

**第四項**  次の各号に掲げる事実の区分に応じ当該各号に定める日が五号施行日前に開始した事業年度の期間（連結子法人にあっては、五号施行日前に開始した連結親法人事業年度の期間を含む。）内の日である場合における四年旧法第七十二条の十三第六項から第二十七項までの規定の法人の事業年度については、なお従前の例による。
<sup>suppl-5021-5/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4</sup>
The provisions then in force continue to govern the business year of a corporation under the provisions of Article 72-13, paragraphs (6) through (27) of the 2022 Former Act in the case where the day specified in each of the following items in accordance with the category of facts set forth in that item falls within the period of a business year that began before the Item 5 Effective Date (for a consolidated subsidiary corporation, including the period of a consolidated parent corporation business year that began before the Item 5 Effective Date).
<sup>machine translation, not official</sup>

  **一**  四年旧法第七十二条の十三第六項の解散　その解散の日
  <sup>suppl-5021-5/art-7/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-1</sup>
  the dissolution referred to in Article 72-13, paragraph (6) of the 2022 Former Act: the day of that dissolution;
  <sup>machine translation, not official</sup>

  **二**  四年旧法第七十二条の十三第七項の合併　その合併の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-2</sup>
  the merger referred to in Article 72-13, paragraph (7) of the 2022 Former Act: the day preceding the day of that merger;
  <sup>machine translation, not official</sup>

  **三**  四年旧法第七十二条の十三第八項の最初連結親法人事業年度の開始　その開始の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-3</sup>
  the commencement of the first consolidated parent corporation business year referred to in Article 72-13, paragraph (8) of the 2022 Former Act: the day preceding the day of that commencement;
  <sup>machine translation, not official</sup>

  **四**  四年旧法第七十二条の十三第九項の連結子法人の事業年度開始の日及び終了の日がそれぞれ当該開始の日の属する連結親法人事業年度開始の日及び終了の日でないこと　当該開始の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-4</sup>
  the fact that the first day and the last day of the business year of the consolidated subsidiary corporation referred to in Article 72-13, paragraph (9) of the 2022 Former Act are not, respectively, the first day and the last day of the consolidated parent corporation business year that includes that first day: the day preceding that first day;
  <sup>machine translation, not official</sup>

  **五**  四年旧法第七十二条の十三第十項の申請書の提出　同項の連結申請特例年度開始の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-5</sup>
  the submission of the written application referred to in Article 72-13, paragraph (10) of the 2022 Former Act: the day preceding the first day of the consolidated filing special-case year referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **六**  四年旧法第七十二条の十三第十一項の完全支配関係を有することとなったこと　同項の連結親法人事業年度開始の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-6</sup>
  the fact of having come to have the full controlling interest referred to in Article 72-13, paragraph (11) of the 2022 Former Act: the day preceding the first day of the consolidated parent corporation business year referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **七**  四年旧法第七十二条の十三第十二項の完全支配関係を有することとなったこと　同項の連結申請特例年度開始の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-7</sup>
  the fact of having come to have the full controlling interest referred to in Article 72-13, paragraph (12) of the 2022 Former Act: the day preceding the first day of the consolidated filing special-case year referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **八**  四年旧法第七十二条の十三第十三項の連結完全支配関係を有しなくなったこと　同項の離脱日の前日
  <sup>suppl-5021-5/art-7/par-4/item-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-8</sup>
  the fact of having ceased to have the consolidated full controlling interest referred to in Article 72-13, paragraph (13) of the 2022 Former Act: the day preceding the departure date referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **九**  四年旧法第七十二条の十三第十四項の破産手続開始の決定　その破産手続開始の決定の日
  <sup>suppl-5021-5/art-7/par-4/item-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-9</sup>
  the order commencing bankruptcy proceedings referred to in Article 72-13, paragraph (14) of the 2022 Former Act: the day of that order commencing bankruptcy proceedings;
  <sup>machine translation, not official</sup>

  **十**  四年旧法第七十二条の十三第十五項の合併又は残余財産の確定　その合併の日の前日又は残余財産の確定の日
  <sup>suppl-5021-5/art-7/par-4/item-10 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-10</sup>
  the merger or determination of residual assets referred to in Article 72-13, paragraph (15) of the 2022 Former Act: the day preceding the day of that merger or the day of the determination of residual assets;
  <sup>machine translation, not official</sup>

  **十一**  四年旧法第七十二条の十三第十六項の完全支配関係を有することとなったこと　同項の支配日の前日
  <sup>suppl-5021-5/art-7/par-4/item-11 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-11</sup>
  the fact of having come to have the full controlling interest referred to in Article 72-13, paragraph (16) of the 2022 Former Act: the day preceding the control date referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **十二**  四年旧法第七十二条の十三第十七項の解散　その解散の日
  <sup>suppl-5021-5/art-7/par-4/item-12 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-12</sup>
  the dissolution referred to in Article 72-13, paragraph (17) of the 2022 Former Act: the day of that dissolution;
  <sup>machine translation, not official</sup>

  **十三**  四年旧法第七十二条の十三第十八項の合併　その合併の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-13 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-13</sup>
  the merger referred to in Article 72-13, paragraph (18) of the 2022 Former Act: the day preceding the day of that merger;
  <sup>machine translation, not official</sup>

  **十四**  四年旧法第七十二条の十三第十九項の連結子法人がなくなったこと　同項の離脱日の前日
  <sup>suppl-5021-5/art-7/par-4/item-14 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-14</sup>
  the fact that the consolidated subsidiary corporation referred to in Article 72-13, paragraph (19) of the 2022 Former Act has ceased to exist: the day preceding the departure date referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **十五**  四年旧法第七十二条の十三第二十項の公益法人等に該当することとなったこと　その該当することとなった日の前日
  <sup>suppl-5021-5/art-7/par-4/item-15 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-15</sup>
  the fact of having come to fall under a public interest corporation, etc. referred to in Article 72-13, paragraph (20) of the 2022 Former Act: the day preceding the day on which it came to fall under that;
  <sup>machine translation, not official</sup>

  **十六**  四年旧法第七十二条の十三第二十一項の普通法人又は協同組合等に該当することとなったこと　その該当することとなった日の前日
  <sup>suppl-5021-5/art-7/par-4/item-16 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-16</sup>
  the fact of having come to fall under an ordinary corporation or a cooperative, etc. referred to in Article 72-13, paragraph (21) of the 2022 Former Act: the day preceding the day on which it came to fall under that;
  <sup>machine translation, not official</sup>

  **十七**  四年旧法第七十二条の十三第二十二項の承認を取り消されたこと　同項の取消日の前日
  <sup>suppl-5021-5/art-7/par-4/item-17 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-17</sup>
  the fact that approval was revoked as referred to in Article 72-13, paragraph (22) of the 2022 Former Act: the day preceding the revocation date referred to in that paragraph;
  <sup>machine translation, not official</sup>

  **十八**  四年旧法第七十二条の十三第二十三項の承認を受けたこと　その承認を受けた日の属する連結親法人事業年度終了の日
  <sup>suppl-5021-5/art-7/par-4/item-18 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-18</sup>
  the fact of having received the approval referred to in Article 72-13, paragraph (23) of the 2022 Former Act: the last day of the consolidated parent corporation business year that includes the day on which that approval was received;
  <sup>machine translation, not official</sup>

  **十九**  四年旧法第七十二条の十三第二十六項の残余財産の確定　その残余財産の確定の日
  <sup>suppl-5021-5/art-7/par-4/item-19 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-19 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-19</sup>
  the determination of residual assets referred to in Article 72-13, paragraph (26) of the 2022 Former Act: the day of that determination of residual assets;
  <sup>machine translation, not official</sup>

  **二十**  四年旧法第七十二条の十三第二十七項の継続　その継続の日の前日
  <sup>suppl-5021-5/art-7/par-4/item-20 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-4/item-20 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-4/item-20</sup>
  the continuation referred to in Article 72-13, paragraph (27) of the 2022 Former Act: the day preceding the day of that continuation.
  <sup>machine translation, not official</sup>

**第五項**  四年新法第七十二条の十三第六項の規定は、五号施行日以後に所得税法等改正法第三条の規定による改正後の法人税法（以下この条において「四年新法人税法」という。）第六十四条の九第一項の規定による承認が効力を失う四年新法第七十二条の十三第六項の内国法人の事業年度について適用する。
<sup>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</sup>
The provisions of Article 72-13, paragraph (6) of the 2022 New Act apply to the business year of the domestic corporation referred to in Article 72-13, paragraph (6) of the 2022 New Act for which the approval under Article 64-9, paragraph (1) of the Corporation Tax Act as amended by Article 3 of the Income Tax Act Amendment Act (hereinafter referred to as the "2022 New Corporation Tax Act" in this Article) ceases to be effective on or after the Item 5 Effective Date.
<sup>machine translation, not official</sup>

**第六項**  四年新法第七十二条の十三第七項の規定は、四年新法人税法第二条第十二号の六の七に規定する通算親法人（次項において「通算親法人」という。）の五号施行日以後に開始する事業年度開始の時又は終了の時に当該通算親法人との間に同条第十二号の七の七に規定する通算完全支配関係がある通算子法人（同条第十二号の七に規定する通算子法人をいう。）の事業年度について適用する。
<sup>suppl-5021-5/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-6</sup>
The provisions of Article 72-13, paragraph (7) of the 2022 New Act apply to the business year of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of the 2022 New Corporation Tax Act) that has a group tax sharing full controlling interest, prescribed in Article 2, item (xii)-7-7 of the 2022 New Corporation Tax Act, with the group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of the 2022 New Corporation Tax Act (referred to as the "group tax sharing parent corporation" in the following paragraph) at the start or end of a business year of that group tax sharing parent corporation beginning on or after the Item 5 Effective Date.
<sup>machine translation, not official</sup>

**第七項**  四年新法第七十二条の十三第八項から第十項まで及び第十二項の規定は、同条第八項各号又は第九項各号に定める日が通算親法人又は四年新法人税法第六十四条の九第一項に規定する親法人の五号施行日以後に開始する事業年度の期間内の日である場合における四年新法第七十二条の十三第八項の内国法人又は同条第九項各号に掲げる内国法人の事業年度について適用する。
<sup>suppl-5021-5/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-7</sup>
The provisions of Article 72-13, paragraphs (8) through (10) and (12) of the 2022 New Act apply to the business year of the domestic corporation referred to in Article 72-13, paragraph (8) of the 2022 New Act or of a domestic corporation listed in the items of Article 72-13, paragraph (9) of the 2022 New Act, in the case where the day specified in the items of Article 72-13, paragraph (8) or the items of paragraph (9) of that Article falls within the period of a business year, beginning on or after the Item 5 Effective Date, of a group tax sharing parent corporation or of a parent corporation prescribed in Article 64-9, paragraph (1) of the 2022 New Corporation Tax Act.
<sup>machine translation, not official</sup>

**第八項**  四年新法第七十二条の十三第十一項の規定は、五号施行日以後に開始する同項に規定する期間について適用する。
<sup>suppl-5021-5/art-7/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-8</sup>
The provisions of Article 72-13, paragraph (11) of the 2022 New Act apply to the period prescribed in that paragraph that begins on or after the Item 5 Effective Date.
<sup>machine translation, not official</sup>

**第九項**  所得税法等改正法附則第二十九条第一項の規定により四年新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人が令和四年三月三十一日の属する連結事業年度（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。）において四年旧法第七十二条の二十五第五項の規定の適用を受けていた場合には、当該内国法人は、当該連結事業年度終了の日の翌日において四年新法第七十二条の二十五第五項の提出期限の延長がされたものとみなす。
<sup>suppl-5021-5/art-7/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-9</sup>
Where a domestic corporation that is deemed under Article 29, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act to have received approval under Article 64-9, paragraph (1) of the 2022 New Corporation Tax Act was subject to the application of Article 72-25, paragraph (5) of the 2022 Former Act in the consolidated business year that includes March 31, 2022 (including a consolidated business year for which the consolidated parent corporation business year of a consolidated subsidiary corporation began before the Item 5 Effective Date), that domestic corporation is deemed to have had the deadline for filing extended under Article 72-25, paragraph (5) of the 2022 New Act on the day following the last day of that consolidated business year.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5021-5/art-7/par-3: 四年新法第七十二条の十三第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- suppl-5021-5/art-7/par-3: 第一号 → 地方税法 第七十二条の十三第五項第一号 (Article 72-13, paragraph (5), item (i)), art-72-13/par-5/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-1
- suppl-5021-5/art-7/par-3: 第二号 → 地方税法 第七十二条の十三第五項第二号 (Article 72-13, paragraph (5), item (ii)), art-72-13/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-2
- suppl-5021-5/art-7/par-3: 第五号 → 地方税法 第七十二条の十三第五項第五号 (Article 72-13, paragraph (5), item (v)), art-72-13/par-5/item-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-5
- suppl-5021-5/art-7/par-3: 第六号 → 地方税法 第七十二条の十三第五項第六号 (Article 72-13, paragraph (5), item (vi)), art-72-13/par-5/item-6 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-6
- suppl-5021-5/art-7/par-5: 四年新法第七十二条の十三第六項 → 地方税法 第七十二条の十三第六項 (Article 72-13, paragraph (6)), art-72-13/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-6
- suppl-5021-5/art-7/par-5: 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-7/par-5: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5021-5/art-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7
- suppl-5021-5/art-7/par-5: 第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- suppl-5021-5/art-7/par-6: 四年新法第七十二条の十三第七項 → 地方税法 第七十二条の十三第七項 (Article 72-13, paragraph (7)), art-72-13/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-7
- suppl-5021-5/art-7/par-6: 次項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-5021-5/art-7/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-7
- suppl-5021-5/art-7/par-7: 四年新法第七十二条の十三第八項から第十項まで → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- suppl-5021-5/art-7/par-7: 四年新法第七十二条の十三第八項から第十項まで → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- suppl-5021-5/art-7/par-7: 四年新法第七十二条の十三第八項から第十項まで → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- suppl-5021-5/art-7/par-7: 第十二項 → 地方税法 第七十二条の十三第十二項 (Article 72-13, paragraph (12)), art-72-13/par-12 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12
- suppl-5021-5/art-7/par-8: 四年新法第七十二条の十三第十一項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11
- suppl-5021-5/art-7/par-9: 四年新法第七十二条の二十五第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-25/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-5

## Cited by

6 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 附則第七条第五項 — 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
- 地方税法 附則第七条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-6
- 地方税法 附則第七条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7/par-1
- 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

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## 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-20261027T214204-303, 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