# 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-3281-202. 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-3281-202` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3281-202 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3281-202 - 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 昭和二八年八月一三日法律第二〇二号 suppl-3281-202 · https://japanlaw.org/en/local-tax-act/suppl-3281-202 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202 **第一項** この法律中、第三百三条、第三百七条、第三百十条、第三百二十一条の四第一項並びに第三百二十一条の五第一項及び第二項の改正規定並びに附則第九項の規定は昭和二十九年一月一日から、その他の規定（以下「その他の規定」という。）は公布の日から施行し、その他の規定中第九条、第十条、第十五条、第二百九十二条第十一号、第三百二十一条の八、第三百二十一条の十三、第七百四十二条の二及び第七百七十六条の二の改正規定並びに附則の規定以外の規定は、昭和二十八年度分（漁船保険中央会に係る市町村民税の法人税割及び法人の行う事業に対する事業税にあつては、昭和二十八年一月一日の属する事業年度分）の地方税から適用する。 suppl-3281-202/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-1 Of this Act, the provisions amending Article 303, Article 307, Article 310, Article 321-4, paragraph (1) and Article 321-5, paragraphs (1) and (2), and the provisions of paragraph (9) of the Supplementary Provisions, come into effect on January 1, 1954, and the other provisions (hereinafter referred to as the "other provisions") come into effect on the date of promulgation; of the other provisions, the provisions other than the provisions amending Article 9, Article 10, Article 15, Article 292, item (xi), Article 321-8, Article 321-13, Article 742-2 and Article 776-2 and the provisions of the Supplementary Provisions apply from local taxes for fiscal year 1953 (for the corporation tax levy of municipal inhabitant tax and enterprise tax on business conducted by corporations pertaining to the Fishing Vessel Insurance Central Association, from the business year that includes January 1, 1953). machine translation, not official **第三項** 改正後の地方税法第九条第二項から第四項まで並びに第十条第二項及び第四項の規定は、この法律（その他の規定に係る部分をいう。以下本項、次項、附則第八項及び附則第十項において同じ。）施行後残余財産の分配若しくは引渡又は相続の開始があつた場合における当該分配若しくは引渡をする法人又は被相続人（包括遺贈者を含む。以下本項において同じ。）に係る地方税、納入金又は地方団体の徴収金について適用し、この法律施行前に残余財産の分配若しくは引渡又は相続の開始があつた場合における当該分配若しくは引渡をする法人又は被相続人に係る地方税、納入金又は地方団体の徴収金については、なお、従前の例による。 suppl-3281-202/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-3 The provisions of Article 9, paragraphs (2) through (4) and Article 10, paragraphs (2) and (4) of the Local Tax Act after amendment apply to local taxes, remittances or local government levies pertaining to the corporation making a distribution or delivery of residual assets, or the decedent (including a universal testator; the same applies hereinafter in this paragraph), in the case where a distribution or delivery of residual assets or the commencement of inheritance has taken place after the enforcement of this Act (meaning the portion pertaining to the other provisions; the same applies hereinafter in this paragraph, the following paragraph, and paragraph (8) and paragraph (10) of the Supplementary Provisions), and for local taxes, remittances or local government levies pertaining to the corporation making a distribution or delivery of residual assets, or the decedent, in the case where a distribution or delivery of residual assets or the commencement of inheritance took place before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第四項** 改正後の地方税法第十五条第三項の規定は、この法律施行の日において現に交付要求中の地方団体の徴収金及びこの法律施行の日以後において交付要求をする地方団体の徴収金について適用する。 suppl-3281-202/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-4 The provisions of Article 15, paragraph (3) of the Local Tax Act after amendment apply to local government levies for which a request for share distribution is pending as of the date of enforcement of this Act, and to local government levies for which a request for share distribution is made on or after the date of enforcement of this Act. machine translation, not official **第五項** 改正後の地方税法第二百九十二条第十一号、第三百二十一条の八及び第三百二十一条の十三の規定は、昭和二十八年八月一日以後において法人税割の納期限が到来する分について適用する。 suppl-3281-202/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-5 The provisions of Article 292, item (xi), Article 321-8 and Article 321-13 of the Local Tax Act after amendment apply to the corporation tax levies whose due date for payment arrives on or after August 1, 1953. machine translation, not official --- ## Cites - suppl-3281-202/par-3: 地方税法第九条第二項から第四項まで → 地方税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/local-tax-act/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-9/par-2 - suppl-3281-202/par-3: 地方税法第九条第二項から第四項まで → 地方税法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/local-tax-act/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-9/par-3 - suppl-3281-202/par-3: 地方税法第九条第二項から第四項まで → 地方税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/local-tax-act/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-9/par-4 - suppl-3281-202/par-3: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3251-226/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10/par-2 - suppl-3281-202/par-3: 第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-3251-226/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10/par-4 - suppl-3281-202/par-3: 本項 → 地方税法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3281-202/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-3 - suppl-3281-202/par-3: 次項 → 地方税法 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-3281-202/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-4 - suppl-3281-202/par-4: 地方税法第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-15/par-3 - suppl-3281-202/par-5: 地方税法第二百九十二条第十一号 → 地方税法 第二百九十二条第一項第十一号 (Article 292, paragraph (1), item (xi)), art-292/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-11 - suppl-3281-202/par-5: 第三百二十一条の八 → 地方税法 第三百二十一条の八 (Article 321-8), art-321-8 — https://japanlaw.org/en/local-tax-act/art-321-8 · https://japanlaw.org/l/325AC0000000226/art-321-8 - suppl-3281-202/par-5: 第三百二十一条の十三 → 地方税法 第三百二十一条の十三 (Article 321-13), art-321-13 — https://japanlaw.org/en/local-tax-act/art-321-13 · https://japanlaw.org/l/325AC0000000226/art-321-13 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三項 — https://japanlaw.org/en/local-tax-act/suppl-3281-202/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-3 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-006, 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