# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3251-226/art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3251-226/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-1 **第一項** この法律は、公布の日から施行し、この法律中に特別の定がある場合を除く外、入場税、遊興飲食税、電気ガス税、鉱産税、木材引取税、広告税、入湯税及び接客人税については昭和二十五年九月一日（特別徴収に係る電気ガス税にあつては、同日以後において収納すべき料金に係る分）から、その他の地方税については昭和二十五年度分からそれぞれ適用する。但し、第七百四十九条第一項及び第二項の規定は、同項の事業の料金について物価統制令（昭和二十一年勅令第百十八号）の規定による統制額がある場合においては、昭和二十五年一月一日の属する事業年度の初日又は同年一月一日以後においてその統制額が改訂されたときは、その改訂の時の属する事業年度分又は昭和二十五年度分若しくは昭和二十六年度分から、その改訂の時が昭和二十四年四月一日以後昭和二十五年一月一日の属する事業年度の初日又は昭和二十五年一月一日前に係るときは、同年一月一日の属する事業年度分から又は昭和二十五年度分及び昭和二十六年度分にそれぞれ適用し、昭和二十四年四月一日以後昭和二十七年一月一日の属する事業年度の初日又は同年一月一日前にその改訂が行われなかつたときは、適用しない。 suppl-3251-226/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-1/par-1 This Act comes into effect as of the day of promulgation and, except as otherwise specially provided in this Act, applies, with respect to the admission tax, amusement, eating and drinking tax, electricity and gas tax, mineral product tax, timber delivery tax, advertisement tax, bathing tax and customer attendant tax, from September 1, 1950 (for the electricity and gas tax subject to special collection, with respect to the portion relating to charges to be received on or after that date), and with respect to other local taxes, from the portion for fiscal year 1950, respectively; provided, however, that the provisions of Article 749, paragraphs (1) and (2) apply, in the case where there is a controlled amount under the provisions of the Price Control Ordinance (Imperial Ordinance No. 118 of 1946) for the charges of the business referred to in that paragraph, when that controlled amount has been revised on or after the first day of the business year that includes January 1, 1950 or January 1 of that year, from the portion for the business year that includes the time of the revision, or from the portion for fiscal year 1950 or fiscal year 1951, and when the time of the revision falls on or after April 1, 1949 and before the first day of the business year that includes January 1, 1950 or before January 1, 1950, from the portion for the business year that includes January 1 of that year, or to the portions for fiscal year 1950 and fiscal year 1951, respectively, and do not apply when that revision was not made on or after April 1, 1949 and before the first day of the business year that includes January 1, 1952 or before January 1 of that year. machine translation, not official --- ## Cites - suppl-3251-226/art-1/par-1: 第七百四十九条第一項 → 地方税法 第七百四十九条第一項 (Article 749, paragraph (1)), art-749/par-1 — https://japanlaw.org/en/local-tax-act/art-749/par-1 · https://japanlaw.org/l/325AC0000000226/art-749/par-1 - suppl-3251-226/art-1/par-1: 第二項 → 地方税法 第七百四十九条第二項 (Article 749, paragraph (2)), art-749/par-2 — https://japanlaw.org/en/local-tax-act/art-749/par-2 · https://japanlaw.org/l/325AC0000000226/art-749/par-2 --- ## 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-20261027T202151-236, 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