# 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-5081-2/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-5081-2/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-5081-2/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5081-2/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-5081-2/art-6 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-6 **第一項** 次項に定めるものを除き、新法の規定中法人の事業税に関する部分（新法第七十二条の六十九の二の規定を除く。）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-5081-2/art-6/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-6/par-1 Except as provided for in the following paragraph, the provisions of the New Act concerning corporate enterprise tax (excluding the provisions of Article 72-69-2 of the New Act) apply to corporate enterprise tax for business years that begin on or after 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** 銀行等保有株式取得機構が行う事業に対する施行日から令和十八年三月三十一日までの間に開始する各事業年度分の事業税に係る地方税法第七十二条の二十一第一項の規定の適用については、同項中「との合計額」とあるのは、「との合計額から、当該合計額に、地方税法等の一部を改正する法律（令和八年法律第二号）の施行の日から令和九年三月三十一日までの間に開始する事業年度にあつては二十分の十九を、同年四月一日から令和十年三月三十一日までの間に開始する事業年度にあつては十分の九を、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度にあつては十分の八を、同年四月一日から令和十二年三月三十一日までの間に開始する事業年度にあつては十分の七を、同年四月一日から令和十三年三月三十一日までの間に開始する事業年度にあつては十分の六を、同年四月一日から令和十四年三月三十一日までの間に開始する事業年度にあつては十分の五を、同年四月一日から令和十五年三月三十一日までの間に開始する事業年度にあつては十分の四を、同年四月一日から令和十六年三月三十一日までの間に開始する事業年度にあつては十分の三を、同年四月一日から令和十七年三月三十一日までの間に開始する事業年度にあつては十分の二を、同年四月一日から令和十八年三月三十一日までの間に開始する事業年度にあつては十分の一をそれぞれ乗じて得た金額をそれぞれ控除して得た額」とする。この場合において、同条第二項の規定は、適用しない。 suppl-5081-2/art-6/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-6/par-2 With regard to the application of Article 72-21, paragraph (1) of the Local Tax Act to enterprise tax for each business year beginning during the period from the Effective Date to March 31, 2036 on the business conducted by the Banks' Shareholdings Purchase Corporation, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in that paragraph is deemed to be replaced with "the amount obtained by deducting, from the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year, the amount obtained by multiplying that total amount by 19/20 for a business year beginning during the period from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) to March 31, 2027, by 9/10 for a business year beginning during the period from April 1 of the same year to March 31, 2028, by 8/10 for a business year beginning during the period from April 1 of the same year to March 31, 2029, by 7/10 for a business year beginning during the period from April 1 of the same year to March 31, 2030, by 6/10 for a business year beginning during the period from April 1 of the same year to March 31, 2031, by 5/10 for a business year beginning during the period from April 1 of the same year to March 31, 2032, by 4/10 for a business year beginning during the period from April 1 of the same year to March 31, 2033, by 3/10 for a business year beginning during the period from April 1 of the same year to March 31, 2034, by 2/10 for a business year beginning during the period from April 1 of the same year to March 31, 2035, and by 1/10 for a business year beginning during the period from April 1 of the same year to March 31, 2036, respectively". In this case, the provisions of paragraph (2) of that Article do not apply. machine translation, not official --- ## Cites - suppl-5081-2/art-6/par-1: 次項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5081-2/art-6/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-6/par-2 - suppl-5081-2/art-6/par-2: 地方税法第七十二条の二十一第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1 - suppl-5081-2/art-6/par-2: 同条第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第六条第一項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-6/par-1 --- ## 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-20261027T214204-310, 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