# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3361-74/art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3361-74/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1 **第一項** この法律は、公布の日の翌日から施行する。ただし、遊興飲食税に関する改正規定及び附則第二十六条の規定は昭和三十六年五月一日から、第七十二条の五第一項第四号の改正規定中非出資組合である輸出組合、輸入組合及び輸出入組合に関する部分、第七十二条の二十二第四項第六号の改正規定並びに附則第二十二条の規定は輸出入取引法の一部を改正する法律（昭和三十六年法律第百九十七号）の施行の日から施行する。 suppl-3361-74/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-1/par-1 This Act comes into effect as of the day following the date of promulgation; provided, however, that the provisions amending the provisions concerning amusement, eating and drinking tax and the provisions of Article 26 of the Supplementary Provisions come into effect as of May 1, 1961, and the part of the provisions amending Article 72-5, paragraph (1), item (iv) that relates to exporters' associations, importers' associations and exporters' and importers' associations that are associations without capital contributions, the provisions amending Article 72-22, paragraph (4), item (vi), and the provisions of Article 22 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Export and Import Transaction Act (Act No. 197 of 1961). machine translation, not official --- ## Cites - suppl-3361-74/art-1/par-1: 附則第二十二条 → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3361-74/art-22 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-22 --- ## 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-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