# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20)

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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: 第二十条 (Supplementary Provisions, Article 20)（地方税法の一部改正に伴う措置） — address `suppl-3371-44/art-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3371-44/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-44/art-20
- 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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### 第二十条（地方税法の一部改正に伴う措置） — Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-44/art-20 · https://japanlaw.org/en/local-tax-act/suppl-3371-44/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3371-44/art-20</sup>

**第一項**  前条の規定による改正後の地方税法（以下「新地方税法」という。）中個人の道府県民税に関する規定は、昭和三十七年度分の個人の道府県民税から適用し、昭和三十六年度分までの個人の道府県民税については、なお従前の例による。
<sup>suppl-3371-44/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3371-44/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-44/art-20/par-1</sup>
The provisions of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act") concerning individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 1962, and the provisions then in force continue to govern individual prefectural inhabitant tax through fiscal year 1961.
<sup>machine translation, not official</sup>

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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-20261027T214204-231, 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