# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（市町村民税に関する経過措置） — address `suppl-5041-1/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10 - 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. --- ### 第十条（市町村民税に関する経過措置） — Transitional Measures Concerning Municipal Inhabitant Tax caption: machine translation, not official suppl-5041-1/art-10 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10 **第一項** 新法第三百十七条の三の二第一項の規定は、三号施行日以後に支払を受けるべき同項に規定する給与について提出する同項及び同条第二項に規定する申告書について適用し、三号施行日前に支払を受けるべき旧法第三百十七条の三の二第一項に規定する給与について提出した同項及び同条第二項に規定する申告書については、なお従前の例による。 suppl-5041-1/art-10/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-1 The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and in Article 317-3-2, paragraph (2) of the New Act that are submitted for the salary prescribed in Article 317-3-2, paragraph (1) of the New Act that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 317-3-2, paragraph (1) of the Former Act and Article 317-3-2, paragraph (2) of the Former Act that were submitted for the salary prescribed in Article 317-3-2, paragraph (1) of the Former Act that is to be received before the Item 3 Effective Date. machine translation, not official **第二項** 新法第三百十七条の三の三第一項の規定は、三号施行日以後に支払を受けるべき所得税法第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項において「公的年金等」という。）について提出する新法第三百十七条の三の三第一項に規定する申告書について適用し、三号施行日前に支払を受けるべき公的年金等について提出した旧法第三百十七条の三の三第一項に規定する申告書については、なお従前の例による。 suppl-5041-1/art-10/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2 The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; hereinafter referred to as "public pension, etc." in this paragraph) that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 317-3-3, paragraph (1) of the Former Act that were submitted for public pension, etc. that is to be received before the Item 3 Effective Date. machine translation, not official **第三項** 新法附則第五条の四の二第五項から第八項までの規定は、市町村民税の所得割の納税義務者が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。第六項及び第七項において同じ。）を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。 suppl-5041-1/art-10/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-3 The provisions of Article 5-4-2, paragraphs (5) through (8) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)), and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraphs (6) and (7)). machine translation, not official **第四項** 新法附則第七条第十項（第一号に係る部分に限る。）の規定は、市町村民税の所得割の納税義務者が施行日以後に支出する同条第八項に規定する特例控除対象寄附金について行う同条第九項に規定する申告特例の求めについて適用し、市町村民税の所得割の納税義務者が施行日前に支出した旧法附則第七条第八項に規定する特例控除対象寄附金について行う同条第九項に規定する申告特例の求めについては、なお従前の例による。 suppl-5041-1/art-10/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-4 The provisions of Article 7, paragraph (10) of the Supplementary Provisions of the New Act (limited to the part relating to item (i)) apply to the request for the special filing procedure prescribed in paragraph (9) of that Article that is made with respect to donations eligible for the special deduction prescribed in paragraph (8) of that Article that a person liable for the income levy of municipal inhabitant tax pays on or after the Effective Date, and the provisions then in force continue to govern the request for the special filing procedure prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Former Act that is made with respect to donations eligible for the special deduction prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax paid before the Effective Date. machine translation, not official **第五項** 新法附則第四十五条第五項及び第六項の規定は、市町村民税の所得割の納税義務者が令和四年一月一日以後に新震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。第七項において同じ。）又は認定住宅等を同条第一項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋（当該増改築等に係る部分に限る。次項及び第七項において同じ。）又は認定住宅を同条第一項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。 suppl-5041-1/art-10/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-5 The provisions of Article 45, paragraphs (5) and (6) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)) prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in the following paragraph and paragraph (7)) prescribed in that paragraph, or a certified house. machine translation, not official **第六項** 市町村民税の所得割の納税義務者が令和四年一月一日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合における旧法附則第六十一条第三項の規定により読み替えて適用される旧法附則第五条の四の二第五項の規定による控除については、なお従前の例による。 suppl-5041-1/art-10/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6 With regard to the deduction under Article 5-4-2, paragraph (5) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 61, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a person liable for the income levy of municipal inhabitant tax used, before January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, the provisions then in force continue to govern. machine translation, not official **第七項** 新法附則第六十一条第二項の規定は、市町村民税の所得割の納税義務者が令和四年一月一日以後に新租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供する場合又は同日以後に新震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅等を同項の定めるところによりその者の居住の用に供する場合について適用し、市町村民税の所得割の納税義務者が同日前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋を同項の定めるところによりその者の居住の用に供した場合又は同日前に旧震災特例法第十三条の二第一項に規定する居住用家屋若しくは既存住宅若しくは増改築等をした家屋若しくは認定住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。 suppl-5041-1/art-10/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7 The provisions of Article 61, paragraph (2) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or uses, on or after that date, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house. machine translation, not official **第八項** 次項に定めるものを除き、新法の規定中法人の市町村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市町村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市町村民税については、なお従前の例による。 suppl-5041-1/art-10/par-8 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-8 Except as provided in the following paragraph, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before the Effective Date. machine translation, not official **第九項** 旧法附則第七条の六第三項の大会関連外国法人の令和四年一月一日前に開始した事業年度分の法人の市町村民税については、なお従前の例による。 suppl-5041-1/art-10/par-9 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-9 The provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 7-6, paragraph (3) of the Supplementary Provisions of the Former Act. machine translation, not official --- ## Cites - suppl-5041-1/art-10/par-1: 新法第三百十七条の三の二第一項 → 地方税法 第三百十七条の三の二第一項 (Article 317-3-2, paragraph (1)), art-317-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-1 - suppl-5041-1/art-10/par-1: 同条第二項 → 地方税法 第三百十七条の三の二第三項 (Article 317-3-2, paragraph (3)), art-317-3-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-317-3-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-3-2/par-3 - suppl-5041-1/art-10/par-2: 新法第三百十七条の三の三第一項 → 地方税法 第三百十七条の三の三第一項 (Article 317-3-3, paragraph (1)), art-317-3-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-3-3/par-1 - suppl-5041-1/art-10/par-2: 所得税法第二百三条の六第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1 - suppl-5041-1/art-10/par-2: 同法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 · https://japanlaw.org/l/340AC0000000033/art-203-7 - suppl-5041-1/art-10/par-2: この項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5041-1/art-10/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2 - suppl-5041-1/art-10/par-3: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1 - suppl-5041-1/art-10/par-3: 第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5041-1/art-10/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7 - suppl-5041-1/art-10/par-3: 第六項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5041-1/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6 - suppl-5041-1/art-10/par-4: 新法附則第七条第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-3251-226/art-7/par-10 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10 - suppl-5041-1/art-10/par-4: 第一号 → 地方税法 附則第七条第十項第一号 (Supplementary Provisions, Article 7, paragraph (10), item (i)), suppl-3251-226/art-7/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-10/item-1 - suppl-5041-1/art-10/par-4: 同条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-3251-226/art-7/par-8 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-8 - suppl-5041-1/art-10/par-4: 同条第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-3251-226/art-7/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-7/par-9 - suppl-5041-1/art-10/par-5: 新法附則第四十五条第五項 → 地方税法 附則第四十五条第五項 (Supplementary Provisions, Article 45, paragraph (5)), suppl-3251-226/art-45/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-5 - suppl-5041-1/art-10/par-5: 第六項 → 地方税法 附則第四十五条第六項 (Supplementary Provisions, Article 45, paragraph (6)), suppl-3251-226/art-45/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45/par-6 - suppl-5041-1/art-10/par-5: 新震災特例法第十三条の二第一項 → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection - suppl-5041-1/art-10/par-5: 第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5041-1/art-10/par-7 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-7 - suppl-5041-1/art-10/par-5: 次項 → 地方税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-5041-1/art-10/par-6 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-6 - suppl-5041-1/art-10/par-7: 新法附則第六十一条第二項 → 地方税法 附則第六十一条第二項 (Supplementary Provisions, Article 61, paragraph (2)), suppl-3251-226/art-61/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-61/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-61/par-2 - suppl-5041-1/art-10/par-7: 新租税特別措置法第四十一条第一項 → 租税特別措置法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1 - suppl-5041-1/art-10/par-7: 新震災特例法第十三条の二第一項 → e-Gov law 423AC0000000029, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection - suppl-5041-1/art-10/par-8: 次項 → 地方税法 附則第十条第九項 (Supplementary Provisions, Article 10, paragraph (9)), suppl-5041-1/art-10/par-9 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-9 ## 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三号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-3 - 地方税法 附則第十条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-2 - 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-3 - 地方税法 附則第十条第五項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/par-5 - 地方税法 附則第十条第八項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-10/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-10/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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-305, 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