# 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-3321-26. 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-3321-26` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3321-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-26 - 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 昭和三二年三月三一日法律第二六号 suppl-3321-26 · https://japanlaw.org/en/local-tax-act/suppl-3321-26 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3321-26/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-1 **第一項** この法律は、昭和三十二年四月一日から施行する。 suppl-3321-26/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-1/par-1 This Act comes into effect as of April 1, 1957. machine translation, not official ### 第二十三条 suppl-3321-26/art-23 · https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23 **第一項** suppl-3321-26/art-23/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-1 **第二項** 前項の規定による改正後の地方税法第二十三条及び第二百九十二条の規定は、個人の昭和三十三年度分以後の道府県民税及び市町村民税について適用し、個人の昭和三十二年度分以前の道府県民税及び市町村民税については、なお従前の例による。 suppl-3321-26/art-23/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-2 The provisions of Articles 23 and 292 of the Local Tax Act as amended by the provisions of the preceding paragraph apply to prefectural inhabitant tax and municipal inhabitant tax of individuals for fiscal year 1958 and thereafter, and for prefectural inhabitant tax and municipal inhabitant tax of individuals for fiscal year 1957 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 第一項の規定による改正後の地方税法第七十二条の十四の規定は、法人の昭和三十二年四月一日を含む事業年度分以後の事業税について、同法第七十二条の十七の規定は、個人の昭和三十三年度分以後の事業税について適用し、法人の当該事業年度前の事業年度分の事業税、個人の昭和三十二年度分以前の事業税については、なお従前の例による。ただし、地方税法第七十二条の十六第二項の規定の適用を受ける事業税については、第一項の規定による改正後の地方税法第七十二条の十七の規定は、昭和三十二年一月一日以後の同項に規定する所得に対して課する事業税について適用し、同日前の同項に規定する所得に対して課する事業税については、なお従前の例による。 suppl-3321-26/art-23/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-3 The provisions of Article 72-14 of the Local Tax Act as amended by the provisions of paragraph (1) apply to enterprise tax of corporations for business years beginning with the business year that includes April 1, 1957, and the provisions of Article 72-17 of the same Act apply to individual enterprise tax for fiscal year 1958 and thereafter, and for enterprise tax of corporations for business years before that business year and individual enterprise tax for fiscal year 1957 and earlier, the provisions then in force continue to govern; provided, however, that for enterprise tax to which Article 72-16, paragraph (2) of the Local Tax Act applies, the provisions of Article 72-17 of the Local Tax Act as amended by the provisions of paragraph (1) apply to enterprise tax imposed on income prescribed in that paragraph on or after January 1, 1957, and for enterprise tax imposed on income prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3321-26/art-23/par-2: 前項 → 地方税法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3321-26/art-23/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-1 - suppl-3321-26/art-23/par-2: 地方税法第二十三条 → 地方税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/local-tax-act/art-23 · https://japanlaw.org/l/325AC0000000226/art-23 - suppl-3321-26/art-23/par-2: 第二百九十二条 → 地方税法 第二百九十二条 (Article 292), art-292 — https://japanlaw.org/en/local-tax-act/art-292 · https://japanlaw.org/l/325AC0000000226/art-292 - suppl-3321-26/art-23/par-3: 第一項 → 地方税法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3321-26/art-23/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-1 - suppl-3321-26/art-23/par-3: 地方税法第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/art-72-14 · https://japanlaw.org/l/325AC0000000226/art-72-14 - suppl-3321-26/art-23/par-3: 同法第七十二条の十七 → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/art-72-17 · https://japanlaw.org/l/325AC0000000226/art-72-17 - suppl-3321-26/art-23/par-3: 地方税法第七十二条の十六第二項 → 地方税法 第七十二条の十六第二項 (Article 72-16, paragraph (2)), art-72-16/par-2 — https://japanlaw.org/en/local-tax-act/art-72-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-16/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/par-2 - 地方税法 附則第二十三条第三項 — https://japanlaw.org/en/local-tax-act/suppl-3321-26/art-23/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3321-26/art-23/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-20261027T202151-236, translated 2026-10-28 - 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