# 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-3351-56. 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-3351-56` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3351-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3351-56 - 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 昭和三五年四月二二日法律第五六号 suppl-3351-56 · https://japanlaw.org/en/local-tax-act/suppl-3351-56 · https://japanlaw.org/l/325AC0000000226/suppl-3351-56 **第一項** この法律は、公布の日から施行する。 suppl-3351-56/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3351-56/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3351-56/par-1 This Act comes into effect on the date of promulgation. machine translation, not official **第二項** この法律による改正後の地方税法第七十二条の十七、第二百九十二条第八号、第二百九十五条及び第三百十三条の規定は、昭和三十五年度分の地方税から適用し、改正前の地方税法の規定に基づいて課し、又は課すべきであつた地方税については、なお従前の例による。 suppl-3351-56/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3351-56/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3351-56/par-2 The provisions of Article 72-17, Article 292, item (viii), Article 295 and Article 313 of the Local Tax Act as amended by this Act apply from local tax for fiscal year 1960, and with respect to local tax imposed, or that should have been imposed, under the provisions of the Local Tax Act prior to amendment, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3351-56/par-2: 地方税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-3351-56/par-2: 第二百九十二条第八号 → 地方税法 第二百九十二条第一項第九号 (Article 292, paragraph (1), item (ix)), art-292/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-9 - suppl-3351-56/par-2: 第二百九十五条 → 地方税法 第二百九十五条 (Article 295), art-295 — https://japanlaw.org/en/local-tax-act/art-295 · https://japanlaw.org/l/325AC0000000226/art-295 - suppl-3351-56/par-2: 第三百十三条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/en/local-tax-act/art-313 · https://japanlaw.org/l/325AC0000000226/art-313 --- ## 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-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