# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（期限の特例に関する経過措置） — address `suppl-3341-149/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-11 - 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. --- ### 第十一条（期限の特例に関する経過措置） — Transitional Measures concerning Special Provisions on Time Limits caption: machine translation, not official suppl-3341-149/art-11 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-11 **第一項** 昭和三十四年五月一日からこの法律の施行の日の前日までの間において、旧法又はこれに基く条例の規定により定められている期限（政令で定める期限を除く。）が民法第百四十二条に規定する休日に該当するときは、旧法又は当該条例の規定にかかわらず、その休日の翌日を当該期限とみなす。 suppl-3341-149/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-11/par-1 If, during the period from May 1, 1959 to the day before the date of enforcement of this Act, a time limit set by the provisions of the Former Act or of Prefectural or Municipal Ordinances based on it (excluding time limits specified by Cabinet Order) falls on a holiday prescribed in Article 142 of the Civil Code, the day following that holiday is deemed to be that time limit, notwithstanding the provisions of the Former Act or of the Ordinance concerned. machine translation, not official --- ## Cites - suppl-3341-149/art-11/par-1: 民法第百四十二条 → 民法 第百四十二条 (Article 142), art-142 — https://japanlaw.org/en/civil-code/art-142 · https://japanlaw.org/l/129AC0000000089/art-142 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-1/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-20261027T214204-230, 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