# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7)
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- 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: 第七条 (Supplementary Provisions, Article 7) — address `suppl-3361-74/art-7`
- 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-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-7
- 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.
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### 第七条
suppl-3361-74/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-7
**第一項** この法律の施行の日において、この法律による改正前の地方税法（以下「旧法」という。）第四十八条第一項ただし書の規定により道府県の徴税吏員が滞納処分を続行している個人の道府県民税及び市町村民税に係る地方団体の徴収金については、同日において、新法第四十八条第二項の規定により市町村の徴税吏員から徴収の引継ぎを受けたものとみなす。
suppl-3361-74/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-7/par-1
With respect to local government levies relating to individual prefectural inhabitant tax and municipal inhabitant tax for which a prefectural tax collection official is continuing delinquent tax collection procedures on the date of enforcement of this Act under the proviso to Article 48, paragraph (1) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), those levies are deemed, on that date, to be levies for which collection has been taken over from the municipal tax collection official under Article 48, paragraph (2) of the New Act.
machine translation, not official
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## 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