# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-7. 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-5031-7/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-5031-7/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-7/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 suppl-5031-7/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-7 **第一項** 第三条の規定による改正後の地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項の規定によりなおその効力を有するものとされた同法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終了する事業年度に係る法人の事業税について適用し、同日前に終了した事業年度に係る法人の事業税については、なお従前の例による。 suppl-5031-7/art-7/par-1 · 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 The provisions of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which are to remain in force pursuant to Article 7, paragraph (2) of the Supplementary Provisions of that Act as amended by the provisions of Article 3, apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date. machine translation, not official --- ## Cites - suppl-5031-7/art-7/par-1: 地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), 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 - suppl-5031-7/art-7/par-1: 同法附則第一条第五号 → 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-5031-7/art-7/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-5031-7/art-1/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-3 ## Cited by 1 provision cites 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-5031-7/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-1/par-1/item-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-20261027T214204-303, 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