# 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-3331-54. 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-3331-54` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3331-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3331-54 - 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 昭和三三年四月五日法律第五四号 suppl-3331-54 · https://japanlaw.org/en/local-tax-act/suppl-3331-54 · https://japanlaw.org/l/325AC0000000226/suppl-3331-54 **第一項** この法律は、公布の日から施行する。ただし、軽油引取税に関する改正規定（第七百条の四十九の改正規定を除く。）は昭和三十三年五月一日から、電気ガス税及び木材引取税に関する改正規定は昭和三十三年七月一日から施行する。 suppl-3331-54/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3331-54/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3331-54/par-1 This Act comes into effect as of the date of promulgation; provided, however, that the provisions amending the provisions concerning light oil delivery tax (excluding the provision amending Article 700-49) come into effect as of May 1, 1958, and the provisions amending the provisions concerning electricity and gas tax and timber delivery tax come into effect as of July 1, 1958. machine translation, not official **第二項** この法律による改正後の地方税法（以下「新法」という。）の規定は、この附則において特別の定があるものを除くほか、昭和三十三年度分の地方税から適用する。 suppl-3331-54/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3331-54/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3331-54/par-2 The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply, except as otherwise specially provided in these Supplementary Provisions, from local tax for fiscal year 1958. machine translation, not official **第四項** 新法第四百六十五条の規定は、昭和三十三年四月一日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用するものとし、同日前に係る分については、なお従前の例による。 suppl-3331-54/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3331-54/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3331-54/par-4 The provisions of Article 465 of the New Act apply to manufactured tobacco sold on or after April 1, 1958 to retailers or directly to consumers for domestic consumption, and with respect to the portion relating to a time before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3331-54/par-4: 新法第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/en/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465 --- ## 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-20261027T214204-229, 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