# 地方税法 / Local Tax Act — 第三十七条 (Supplementary Provisions, Article 37)

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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: 第三十七条 (Supplementary Provisions, Article 37)（市町村たばこ消費税に関する規定の適用） — address `suppl-3371-51/art-37`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-37
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-37
- 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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### 第三十七条（市町村たばこ消費税に関する規定の適用） — Application of Provisions on Municipal Tobacco Consumption Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-51/art-37 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-37</sup>

**第一項**  新法第四百六十四条及び第四百六十五条の規定は、施行日以後小売人又は国内消費用として直接消費者に売り渡される製造たばこについて適用し、同日前に係る分については、なお従前の例による。
<sup>suppl-3371-51/art-37/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-37/par-1</sup>
The provisions of Articles 464 and 465 of the New Act apply to manufactured tobacco sold on or after the Effective Date to retailers or directly to consumers for domestic consumption, and the provisions then in force continue to govern the portion relating to a time before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3371-51/art-37/par-1: 新法第四百六十四条 → 地方税法 第四百六十四条 (Article 464), art-464 — https://japanlaw.org/en/local-tax-act/art-464 · https://japanlaw.org/l/325AC0000000226/art-464
- suppl-3371-51/art-37/par-1: 第四百六十五条 → 地方税法 第四百六十五条 (Article 465), art-465 — https://japanlaw.org/en/local-tax-act/art-465 · https://japanlaw.org/l/325AC0000000226/art-465

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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