# 地方税法 / Local Tax Act — 第四十七条 (Supplementary Provisions, Article 47) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47. 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: 第四十七条 (Supplementary Provisions, Article 47)（政令への委任） — address `suppl-3251-226/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47 - 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. --- ### 第四十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3251-226/art-47 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47 **第一項** 附則第四十二条から前条までに定めるもののほか、これらの規定の適用がある場合における技術的読替えその他これらの規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-47/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47/par-1 In addition to what is provided for in Article 42 of the Supplementary Provisions through the preceding Article, technical replacements of terms where these provisions apply and other matters necessary for the application of these provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-3251-226/art-42 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-42 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-42 - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-3251-226/art-43 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-43 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-43 - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-3251-226/art-44 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44 - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十四条の二 (Supplementary Provisions, Article 44-2), suppl-3251-226/art-44-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-2 - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十四条の三 (Supplementary Provisions, Article 44-3), suppl-3251-226/art-44-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-44-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-44-3 - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-3251-226/art-45 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-45 - suppl-3251-226/art-47/par-1: 附則第四十二条から前条まで → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-3251-226/art-46 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46 --- ## 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-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-225, 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