# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3271-216. 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: 附　則 (Supplementary Provisions) — address `suppl-3271-216` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3271-216 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3271-216 - 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. --- ## 附　則 昭和二七年六月二八日法律第二一六号 suppl-3271-216 · https://japanlaw.org/en/local-tax-act/suppl-3271-216 · https://japanlaw.org/l/325AC0000000226/suppl-3271-216 **第一項** この法律は、公布の日から施行し、入場税、遊興飲食税及び電気ガス税に関する改正規定は昭和二十八年四月一日までの間において政令で定める日（特別徴収に係る電気ガス税に関する部分については、同日以後において収納すべき料金に係る分）から、市町村民税に関する改正規定中法人税割に関する部分については昭和二十七年一月一日の属する事業年度分から、広告税及び接客人税に関する改正規定は昭和二十七年七月一日から、その他の改正規定は昭和二十七年度分の地方税から適用する。この場合において、年税又は期税である広告税及び接客人税にあつては、昭和二十七年六月まで月割をもつて課するものとする。 suppl-3271-216/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3271-216/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3271-216/par-1 This Act comes into effect on the date of promulgation, and the amending provisions concerning admission tax, amusement, eating and drinking tax and electricity and gas tax apply from the day specified by Cabinet Order within the period up to April 1, 1953 (for the portion concerning electricity and gas tax subject to special collection, with respect to charges to be received on or after that day), the amending provisions concerning the corporation tax levy of municipal inhabitant tax apply from the business year that includes January 1, 1952, the amending provisions concerning advertisement tax and customer attendant tax apply from July 1, 1952, and the other amending provisions apply from local taxes for fiscal year 1952. In this case, advertisement tax and customer attendant tax that are annual taxes or periodic taxes are to be imposed on a monthly pro rata basis up to June 1952. machine translation, not official --- ## 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-20261027T214204-228, 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