# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5081-51`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_508AC0000000051)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051/text/suppl-5081-51
- The text in force has no provision at this address.
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 附　則 令和八年六月二五日法律第五一号
<sup>suppl-5081-51 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051/text/suppl-5081-51</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-51/art-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051/text/suppl-5081-51#suppl-5081-51/art-1</sup>

**第一項**  この法律は、令和九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5081-51/art-1/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051/text/suppl-5081-51#suppl-5081-51/art-1/par-1</sup>
This Act comes into effect on April 1, 2027; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-5081-51/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051/text/suppl-5081-51#suppl-5081-51/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  第二条の規定（前号に掲げる改正規定を除く。）、第四条の規定（同号に掲げる改正規定を除く。）、第六条の規定（同号に掲げる改正規定を除く。）、第七条中児童福祉法の目次の改正規定、同法第二十五条の二第一項の改正規定、同法第三十三条の二十三の十一第一項の改正規定、同法第二章第九節に四条を加える改正規定及び同法第六十一条の三の改正規定、第十条の規定並びに第十四条の規定（同号に掲げる改正規定を除く。）並びに附則第十八条から第二十条まで、第三十二条、第三十四条、第三十六条、第四十一条、第四十三条及び第四十五条の規定、附則第四十七条の規定（同号に掲げる改正規定を除く。）、附則第五十三条及び第五十五条の規定、附則第五十八条の規定（同号に掲げる改正規定を除く。）並びに附則第六十一条、第六十三条、第六十七条、第六十九条、第七十一条及び第七十四条の規定　公布の日から起算して三年を超えない範囲内において政令で定める日
  <sup>suppl-5081-51/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000051/text/suppl-5081-51#suppl-5081-51/art-1/par-1/item-4</sup>
  the provisions of Article 2 (excluding the amending provision listed in the preceding item), the provisions of Article 4 (excluding the amending provision listed in that item), the provisions of Article 6 (excluding the amending provision listed in that item), the provision, in Article 7, amending the Table of Contents of the Child Welfare Act, the provision amending Article 25-2, paragraph (1) of that Act, the provision amending Article 33-23-11, paragraph (1) of that Act, the provision adding four Articles to Section 9 of Chapter II of that Act, and the provision amending Article 61-3 of that Act, the provisions of Article 10, and the provisions of Article 14 (excluding the amending provision listed in that item); the provisions of Articles 18 through 20, Article 32, Article 34, Article 36, Article 41, Article 43 and Article 45 of the Supplementary Provisions, the provisions of Article 47 of the Supplementary Provisions (excluding the amending provision listed in that item), the provisions of Articles 53 and 55 of the Supplementary Provisions, the provisions of Article 58 of the Supplementary Provisions (excluding the amending provision listed in that item), and the provisions of Articles 61, 63, 67, 69, 71 and 74 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation;
  <sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第五十一号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_508AC0000000051), 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 of amended wording, batch local-tax-act-amendments-20261027T214204-008, 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