# 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-3381-153. 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-3381-153`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3381-153
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-153
- 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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## 附　則 昭和三八年七月一九日法律第一五三号
<sup>suppl-3381-153 · https://japanlaw.org/en/local-tax-act/suppl-3381-153 · https://japanlaw.org/l/325AC0000000226/suppl-3381-153</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3381-153/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-153/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-153/art-1</sup>

**第一項**  この法律は、公布の日から起算して六月をこえない範囲内において政令で定める日から施行する。ただし、第四章の次に一章を加える改正規定、第七十五条の改正規定、第八十条の次に一条を加える改正規定、第八十二条に一号を加える改正規定、第八十四条の次に二条を加える改正規定並びに附則第二条から第七条まで、附則第十二条から第十四条まで及び附則第十六条から第十九条までの規定は公布の日から、第二十八条の改正規定、第三十二条の改正規定、第三十四条の改正規定、第三十八条第二項第三号の改正規定、第八十一条第三号の改正規定中「第二十八条第一項」の下に「若しくは第二項」を加える部分、第八十二条第一号の改定規定中「第二十八条第二項」を「第二十八条第三項」に改める部分及び第八十三条第一号の改正規定中「第二十八条第三項」を「第二十八条第四項」に改める部分並びに附則第十条の規定は公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3381-153/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-153/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-153/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that the provisions adding one chapter after Chapter IV, the provisions amending Article 75, the provisions adding one Article after Article 80, the provisions adding one item to Article 82, the provisions adding two Articles after Article 84, and the provisions of Articles 2 through 7, Articles 12 through 14 and Articles 16 through 19 of the Supplementary Provisions come into effect as of the date of promulgation, and the provisions amending Article 28, the provisions amending Article 32, the provisions amending Article 34, the provisions amending Article 38, paragraph (2), item (iii), the part of the provisions amending Article 81, item (iii) that adds "or paragraph (2)" after "Article 28, paragraph (1)", the part of the provisions amending Article 82, item (i) that amends "Article 28, paragraph (2)" to "Article 28, paragraph (3)", the part of the provisions amending Article 83, item (i) that amends "Article 28, paragraph (3)" to "Article 28, paragraph (4)", and the provisions of Article 10 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation.
<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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-233, 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