# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-4. 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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-5041-1/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4 - 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. --- ### 第四条 suppl-5041-1/art-4 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4 **第一項** 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「六年新法」という。）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-5041-1/art-4/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4/par-1 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 "2024 New Act") 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** 六年新法附則第三十五条の二の六第四項の規定の適用については、令和六年度から令和八年度までの各年度分の個人の道府県民税に限り、同項中「について確定申告書」とあるのは「に係る確定申告書（当該上場株式等に係る譲渡損失の金額の生じた年が令和二年から令和四年までの各年である場合には、その年の末日の属する年度の翌年度分の道府県民税に係る地方税法等の一部を改正する法律（令和四年法律第一号）第二条の規定による改正前の地方税法附則第三十五条の二の六第五項に規定する申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。以下この項において「旧申告書」という。））」と、「について連続して確定申告書を」とあるのは「に係る確定申告書（当該年が令和三年又は令和四年である場合には、その年の末日の属する年度の翌年度分の道府県民税に係る旧申告書）を連続して」とする。 suppl-5041-1/art-4/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-4/par-2 With regard to the application of Article 35-2-6, paragraph (4) of the Supplementary Provisions of the 2024 New Act, only for individual prefectural inhabitant tax for each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "a final return concerning" in that paragraph is deemed to be replaced with "a final return relating to (where the year in which the amount of loss from the transfer of the listed shares, etc. arose is each year from 2020 through 2022, the return prescribed in Article 35-2-6, paragraph (5) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year (including one submitted after the deadline for filing and before the time when the tax notice for prefectural inhabitant tax is delivered; hereinafter referred to as the "former return" in this paragraph))", and the phrase "a final return consecutively for" is deemed to be replaced with "a final return relating to (where that year is 2021 or 2022, the former return relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year) consecutively for". machine translation, not official --- ## Cites - suppl-5041-1/art-4/par-1: 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-5041-1/art-1/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-5 - suppl-5041-1/art-4/par-2: 六年新法附則第三十五条の二の六第四項 → 地方税法 附則第三十五条の二の六第四項 (Supplementary Provisions, Article 35-2-6, paragraph (4)), suppl-3251-226/art-35-2-6/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-6/par-4 - suppl-5041-1/art-4/par-2: 地方税法等の一部を改正する法律（令和四年法律第一号）第二条 → e-Gov law 504AC0000000001, 第二条 (Article 2), art-2 — not held in this collection ## 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五号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-1/par-1/item-5 --- ## 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-20261027T214204-304, 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