# 地方税法 / Local Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（二千二十七年国際園芸博覧会の開催に伴う地方税の特例に関する経過措置） — address `suppl-5071-7/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-15 - 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. --- ### 第十五条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition caption: machine translation, not official suppl-5071-7/art-15 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-15 **第一項** 新法附則第七十八条第二項及び第三項の規定は、同条第一項第三号に掲げる参加国等の施行日以後に終了する事業年度分の法人の道府県民税及び市町村民税について適用する。 suppl-5071-7/art-15/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-15/par-1 The provisions of Article 78, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax and municipal inhabitant tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date. machine translation, not official **第二項** 新法附則第七十八条第四項及び第五項の規定は、同条第一項第三号に掲げる参加国等の施行日以後に終了する事業年度分の法人の事業税について適用する。 suppl-5071-7/art-15/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-15/par-2 The provisions of Article 78, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5071-7/art-15/par-1: 新法附則第七十八条第二項 → 地方税法 附則第七十八条第二項 (Supplementary Provisions, Article 78, paragraph (2)), suppl-3251-226/art-78/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-2 - suppl-5071-7/art-15/par-1: 第三項 → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-3 - suppl-5071-7/art-15/par-1: 同条第一項第三号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-1/item-3 - suppl-5071-7/art-15/par-2: 新法附則第七十八条第四項 → 地方税法 附則第七十八条第四項 (Supplementary Provisions, Article 78, paragraph (4)), suppl-3251-226/art-78/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-4 - suppl-5071-7/art-15/par-2: 第五項 → 地方税法 附則第七十八条第五項 (Supplementary Provisions, Article 78, paragraph (5)), suppl-3251-226/art-78/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-5 - suppl-5071-7/art-15/par-2: 同条第一項第三号 → 地方税法 附則第七十八条第一項第三号 (Supplementary Provisions, Article 78, paragraph (1), item (iii)), suppl-3251-226/art-78/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-78/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/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-20261027T214204-309, 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