# 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-5031-7/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)（道府県民税に関する経過措置） — address `suppl-5031-7/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-5031-7/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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（道府県民税に関する経過措置） — Transitional Measures Concerning Prefectural Inhabitant Tax caption: machine translation, not official suppl-5031-7/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3 **第一項** 新法第四十五条の三の二第四項の規定は、この法律の施行の日（以下「施行日」という。）以後に行う同項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った第一条の規定による改正前の地方税法（以下「旧法」という。）第四十五条の三の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-7/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-1 The provisions of Article 45-3-2, paragraph (4) of the New Act apply to the provision, by the electronic or magnetic means prescribed in that paragraph, of matters to be stated in the return prescribed in that paragraph, made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the provision, by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (4) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), of matters to be stated in the return prescribed in that paragraph, made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十五条の三の三第四項の規定は、施行日以後に行う新法第四十五条の三の二第四項に規定する電磁的方法による新法第四十五条の三の三第四項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧法第四十五条の三の二第四項に規定する電磁的方法による旧法第四十五条の三の三第四項に規定する申告書に記載すべき事項の提供については、なお従前の例による。 suppl-5031-7/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-2 The provisions of Article 45-3-3, paragraph (4) of the New Act apply to the provision, made on or after the Effective Date, by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (4) of the New Act of the matters to be stated in the return prescribed in Article 45-3-3, paragraph (4) of the New Act, and the provisions then in force continue to govern the provision, made before the Effective Date, by the electronic or magnetic means prescribed in Article 45-3-2, paragraph (4) of the Former Act of the matters to be stated in the return prescribed in Article 45-3-3, paragraph (4) of the Former Act. machine translation, not official **第三項** 新法第五十条の七第一項の規定は、令和四年一月一日以後に支払を受けるべき地方税法第五十条の二に規定する退職手当等（以下この項において「退職手当等」という。）について提出する新法第五十条の七第一項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧法第五十条の七第一項の規定による申告書については、なお従前の例による。 suppl-5031-7/art-3/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3 The provisions of Article 50-7, paragraph (1) of the New Act apply to the returns under Article 50-7, paragraph (1) of the New Act that are submitted for severance pay or other such compensation prescribed in Article 50-2 of the Local Tax Act (hereinafter referred to as "severance pay or other such compensation" in this paragraph) to be received on or after January 1, 2022, and the provisions then in force continue to govern the returns under Article 50-7, paragraph (1) of the Former Act that were submitted for severance pay or other such compensation to be received before that date. machine translation, not official **第四項** 新法第七十一条の五十一第三項の規定は、令和四年一月一日以後に行われる所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第三十七条の十一の四第二項に規定する対象譲渡等について適用し、同日前に行われた所得税法等改正法第七条の規定による改正前の租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等については、なお従前の例による。 suppl-5031-7/art-3/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-4 The provisions of Article 71-51, paragraph (3) of the New Act apply to covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter referred to as the "New Act on Special Measures Concerning Taxation") as amended by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Income Tax Act Amendment Act" in this paragraph) that are made on or after January 1, 2022, and the provisions then in force continue to govern covered transfers, etc. prescribed in Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by Article 7 of the Income Tax Act Amendment Act that were made before that date. machine translation, not official **第五項** 新法附則第三十五条の二の三第一項の規定は、令和四年度以後の年度分の個人の道府県民税について適用し、令和三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-5031-7/art-3/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-5 The provisions of Article 35-2-3, paragraph (1) of the Supplementary Provisions of the New Act apply from individual prefectural inhabitant tax for fiscal year 2022, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2021. machine translation, not official **第六項** 別段の定めがあるものを除き、新法の規定中法人の道府県民税に関する部分は、施行日以後に開始する事業年度分の法人の道府県民税及び施行日以後に開始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、施行日前に開始した事業年度分の法人の道府県民税及び施行日前に開始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-5031-7/art-3/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-6 Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第七項** 新法第二十三条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十七項（同号の規定に係る部分に限る。）及び第十九項（同号の規定に係る部分に限る。）の規定は、附則第一条第八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について適用する。 suppl-5031-7/art-3/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7 The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (17) (limited to the part relating to the provisions of that item) and paragraph (19) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act 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 (viii) of the Supplementary Provisions. machine translation, not official **第八項** 新法第二十三条第一項第四号の三（新租税特別措置法第六十八条の十五の七の規定に係る部分に限る。以下この項において同じ。）並びに附則第八条第十八項（同号の規定に係る部分に限る。）及び第二十項（同号の規定に係る部分に限る。）の規定は、附則第一条第八号に掲げる規定の施行の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する。 suppl-5031-7/art-3/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8 The provisions of Article 23, paragraph (1), item (iv)-3 of the New Act (limited to the part relating to the provisions of Article 68-15-7 of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) and Article 8, paragraph (18) (limited to the part relating to the provisions of that item) and paragraph (20) (limited to the part relating to the provisions of that item) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for consolidated business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (viii) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-5031-7/art-3/par-1: 新法第四十五条の三の二第四項 → 地方税法 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-5 - suppl-5031-7/art-3/par-2: 新法第四十五条の三の三第四項 → 地方税法 第四十五条の三の三第四項 (Article 45-3-3, paragraph (4)), art-45-3-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-45-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-45-3-3/par-4 - suppl-5031-7/art-3/par-2: 新法第四十五条の三の二第四項 → 地方税法 第四十五条の三の二第五項 (Article 45-3-2, paragraph (5)), art-45-3-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-45-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-45-3-2/par-5 - suppl-5031-7/art-3/par-3: 新法第五十条の七第一項 → 地方税法 第五十条の七第一項 (Article 50-7, paragraph (1)), art-50-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-50-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-50-7/par-1 - suppl-5031-7/art-3/par-3: 地方税法第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - suppl-5031-7/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-5031-7/art-3/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3 - suppl-5031-7/art-3/par-4: 新法第七十一条の五十一第三項 → 地方税法 第七十一条の五十一第三項 (Article 71-51, paragraph (3)), art-71-51/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-3 - suppl-5031-7/art-3/par-4: 所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「所得税法等改正法」という。）第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection - suppl-5031-7/art-3/par-4: 租税特別措置法（昭和三十二年法律第二十六号。以下「新租税特別措置法」という。）第三十七条の十一の四第二項 → 租税特別措置法 第三十七条の十一の四第二項 (Article 37-11-4, paragraph (2)), art-37-11-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2 - suppl-5031-7/art-3/par-5: 新法附則第三十五条の二の三第一項 → 地方税法 附則第三十五条の二の三第一項 (Supplementary Provisions, Article 35-2-3, paragraph (1)), suppl-3251-226/art-35-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-3/par-1 - suppl-5031-7/art-3/par-7: 新法第二十三条第一項第四号 → 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 - suppl-5031-7/art-3/par-7: 新租税特別措置法第四十二条の十二の七 → 租税特別措置法 第四十二条の十二の七 (Article 42-12-7), art-42-12-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7 - suppl-5031-7/art-3/par-7: この項 → 地方税法 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-5031-7/art-3/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7 - suppl-5031-7/art-3/par-7: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5031-7/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 - suppl-5031-7/art-3/par-8: この項 → 地方税法 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-5031-7/art-3/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8 - suppl-5031-7/art-3/par-8: 附則第一条第八号 → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-5031-7/art-1/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-1 - 地方税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-8 - 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-3 - 地方税法 附則第三条第七項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-7 - 地方税法 附則第三条第八項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-3/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-3/par-8 --- ## 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 — Machine translation, batch local-tax-act-20261027T214204-240, translated 2026-10-28 - 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