# 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-3271-262. 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-3271-262`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3271-262
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3271-262
- 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.
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## 附 則 昭和二七年七月三一日法律第二六二号
suppl-3271-262 · https://japanlaw.org/en/local-tax-act/suppl-3271-262 · https://japanlaw.org/l/325AC0000000226/suppl-3271-262
**第一項** この法律は、自治庁設置法（昭和二十七年法律第二百六十一号）施行の日から施行する。
suppl-3271-262/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3271-262/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3271-262/par-1
This Act comes into effect on the date on which the Local Autonomy Agency Establishment Act (Act No. 261 of 1952) comes into effect.
machine translation, not official
**第四項** この法律施行前法令の規定に基いて地方財政委員会若しくは地方財政委員会委員長がした処分又は地方財政委員会若しくは地方財政委員会委員長に対してした請求、異議の申立その他の行為は、この法律施行後における法令の相当規定に基いて自治庁長官がした処分又は自治庁長官に対してした請求、異議の申立その他の行為とみなす。
suppl-3271-262/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3271-262/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3271-262/par-4
Dispositions made by the Local Finance Commission or the Chairman of the Local Finance Commission, and requests, objections and other acts made to the Local Finance Commission or the Chairman of the Local Finance Commission, on the basis of the provisions of laws and regulations before the enforcement of this Act, are deemed to be dispositions made by the Director General of the Local Autonomy Agency, and requests, objections and other acts made to the Director General of the Local Autonomy Agency, on the basis of the corresponding provisions of laws and regulations after the enforcement of this Act.
machine translation, not official
**第五項** この法律施行の際現に効力を有する地方財政委員会規則又は全国選挙管理委員会規則は、この法律の施行後は、それぞれ、政令をもつて規定すべき事項を規定するものについては政令としての、総理府令をもつて規定すべき事項を規定するものについては総理府令としての効力を有するものとする。
suppl-3271-262/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3271-262/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3271-262/par-5
Rules of the Local Finance Commission or rules of the National Election Administration Commission that are in effect at the time this Act comes into effect have, after the enforcement of this Act, the effect of Cabinet Orders where they provide for matters to be provided for by Cabinet Order, and the effect of Prime Minister's Office Orders where they provide for matters to be provided for by Prime Minister's Office Order, respectively.
machine translation, not official
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## 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