# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3)
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- 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: 第三条 (Supplementary Provisions, Article 3)（事業税に関する経過措置） — address `suppl-5071-7/art-3`
- 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-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-3
- 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.
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### 第三条（事業税に関する経過措置） — Transitional Measures Concerning Enterprise Tax
caption: machine translation, not official
suppl-5071-7/art-3 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-3
**第一項** 新法第七十二条の十七の規定は、この法律の施行の日（以下「施行日」という。）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-5071-7/art-3/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-3/par-1
The provisions of Article 72-17 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for 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** 新法第七十二条の四十九の二の規定は、附則第一条第二号に掲げる規定の施行の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、同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-5071-7/art-3/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-3/par-2
The provisions of Article 72-49-2 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and for corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-5071-7/art-3/par-1: 新法第七十二条の十七 → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/ja/local-tax-act/art-72-17 · https://japanlaw.org/l/325AC0000000226/art-72-17
- suppl-5071-7/art-3/par-2: 新法第七十二条の四十九の二 → 地方税法 第七十二条の四十九の二 (Article 72-49-2), art-72-49-2 — https://japanlaw.org/ja/local-tax-act/art-72-49-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-2
- suppl-5071-7/art-3/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5071-7/art-1/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-2
## 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二号（施行期日） — https://japanlaw.org/ja/local-tax-act/suppl-5071-7/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-1/par-1/item-2
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## 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-20261027T214204-308, 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