# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（事業税に関する経過措置） — address `suppl-5051-1/art-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6 - 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. --- ### 第六条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax caption: machine translation, not official suppl-5051-1/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6 **第一項** 別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始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-5051-1/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-1 Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七十二条の十三第五項（第四号に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項第四号に掲げる事実が生ずる場合について適用する。 suppl-5051-1/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2 The provisions of Article 72-13, paragraph (5) of the New Act (limited to the part relating to item (iv)) apply to the case where the fact set forth in item (iv) of that paragraph arises on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions. machine translation, not official **第三項** 新法第七十二条の二十九第三項、第五項及び第六項（これらの規定を新法第七十二条の三十第一項の規定により読み替えて適用する場合を含む。）の規定は、施行日以後に残余財産が確定する法人の当該残余財産の確定の日の属する事業年度（施行日前に残余財産が確定した法人の当該残余財産の確定の日の属する事業年度で当該事業年度の旧法第七十二条の二十九第三項（旧法第七十二条の三十第一項の規定により読み替えて適用する場合を含む。）の規定による申告書の提出期限が施行日以後に到来するもの（以下この項において「経過事業年度」という。）を含む。）に係る法人の事業税について適用し、施行日前に残余財産が確定した法人の当該残余財産の確定の日の属する事業年度（経過事業年度を除く。）に係る法人の事業税については、なお従前の例による。 suppl-5051-1/art-6/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-3 The provisions of Article 72-29, paragraphs (3), (5) and (6) of the New Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the New Act) apply to corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets are determined on or after the Effective Date (including the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date, for which the deadline for filing the return under Article 72-29, paragraph (3) of the Former Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the Former Act) arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this paragraph)), and the provisions then in force continue to govern corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date (excluding a transitional business year). machine translation, not official **第四項** 新法第七十二条の四十六第二項から第八項まで及び第七十二条の四十七第三項の規定は、一号施行日以後に地方税法第七十二条の三十二第一項に規定する申告書の提出期限が到来する法人の事業税について適用し、一号施行日前に当該提出期限が到来した法人の事業税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した法人の事業税に係る旧法第七十二条の四十六の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十二条の四十七の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十二条の四十六第五項第二号に規定する特定不申告加算金等とみなす。 suppl-5051-1/art-6/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-4 The provisions of Article 72-46, paragraphs (2) through (8) and Article 72-47, paragraph (3) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 72-46 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 72-47 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 72-46, paragraph (5), item (ii) of the New Act. machine translation, not official **第五項** 新法第七十二条の四十八第三項（第二号に係る部分に限る。）の規定は、施行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、施行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-5051-1/art-6/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-5 The provisions of Article 72-48, paragraph (3) of the New Act (limited to the part relating to item (ii)) apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date. machine translation, not official **第六項** 新法第七十二条の四十九の十二第九項から第十二項までの規定は、施行日以後に発生する同条第九項に規定する特定非常災害について適用する。 suppl-5051-1/art-6/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-6 The provisions of Article 72-49-12, paragraphs (9) through (12) of the New Act apply to a specified extraordinary disaster prescribed in Article 72-49-12, paragraph (9) of the New Act that occurs on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5051-1/art-6/par-2: 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-5051-1/art-6/par-2: 第四号 → 地方税法 第七十二条の十三第五項第四号 (Article 72-13, paragraph (5), item (iv)), art-72-13/par-5/item-4 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4 - suppl-5051-1/art-6/par-2: 附則第一条第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5051-1/art-1/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-6 - suppl-5051-1/art-6/par-3: 新法第七十二条の二十九第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3 - suppl-5051-1/art-6/par-3: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-5 - suppl-5051-1/art-6/par-3: 第六項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-6 - suppl-5051-1/art-6/par-3: 新法第七十二条の三十第一項 → 地方税法 第七十二条の三十第一項 (Article 72-30, paragraph (1)), art-72-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-1 - suppl-5051-1/art-6/par-3: この項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5051-1/art-6/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-3 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第三項 (Article 72-46, paragraph (3)), art-72-46/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-3 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-4 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第五項 (Article 72-46, paragraph (5)), art-72-46/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-5 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-6 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第七項 (Article 72-46, paragraph (7)), art-72-46/par-7 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-7 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第二項から第八項まで → 地方税法 第七十二条の四十六第八項 (Article 72-46, paragraph (8)), art-72-46/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-8 - suppl-5051-1/art-6/par-4: 第七十二条の四十七第三項 → 地方税法 第七十二条の四十七第三項 (Article 72-47, paragraph (3)), art-72-47/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3 - suppl-5051-1/art-6/par-4: 地方税法第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1 - suppl-5051-1/art-6/par-4: 新法第七十二条の四十六第五項第二号 → 地方税法 第七十二条の四十六第五項第二号 (Article 72-46, paragraph (5), item (ii)), art-72-46/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-5/item-2 - suppl-5051-1/art-6/par-5: 新法第七十二条の四十八第三項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3 - suppl-5051-1/art-6/par-5: 第二号 → 地方税法 第七十二条の四十八第三項第二号 (Article 72-48, paragraph (3), item (ii)), art-72-48/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-48/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-48/par-3/item-2 - suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第十項 (Article 72-49-12, paragraph (10)), art-72-49-12/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-10 - suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第十一項 (Article 72-49-12, paragraph (11)), art-72-49-12/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-11 - suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第十二項 (Article 72-49-12, paragraph (12)), art-72-49-12/par-12 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-12 - suppl-5051-1/art-6/par-6: 新法第七十二条の四十九の十二第九項から第十二項まで → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-49-12/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-49-12/par-9 ## Cited by 3 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-5051-1/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-1 - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-1/par-1/item-6 - 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-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-20261027T214204-240, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-306, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-306, 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