# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（遊興飲食税の徴収猶予等に関する規定の適用） — address `suppl-3311-81/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-5 - 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. --- ### 第五条（遊興飲食税の徴収猶予等に関する規定の適用） — Application of Provisions on Deferral of Collection of Amusement, Eating and Drinking Tax, etc. caption: machine translation, not official suppl-3311-81/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-5 **第一項** 新法第百二十二条の二及び第百二十二条の三の規定は、この法律の施行の日以後における遊興、飲食及び宿泊並びにその他の利用行為（地方税法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき遊興飲食税から適用する。 suppl-3311-81/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-5/par-1 The provisions of Articles 122-2 and 122-3 of the New Act apply from amusement, eating and drinking tax to be imposed on amusement, eating and drinking, and lodging, and other acts of use (meaning other acts of use prescribed in Article 113, paragraph (1) of the Local Tax Act) on or after the date of enforcement of this Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第三条第一項（過誤納に係る地方団体の徴収金の充当の規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3/par-1 --- ## 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-20261027T202151-271, 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