# 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-3381-80/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-3381-80/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-3381-80/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/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-3381-80/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1 **第一項** この法律は、昭和三十八年十月一日から施行する。ただし、第三十七条の二、第五十三条、第七十二条の四十六、第七十二条の四十七、第七十三条の四から第七十三条の七まで、第七十三条の二十七、第七十三条の二十七の三、第七十三条の二十七の五、第七十三条の二十八、第九十七条、第九十八条、第百二十七条、第百二十八条、第百四十九条、第二百七十八条、第二百七十九条、第三百十四条の七、第三百二十一条の八、第三百四十一条第十二号及び第十三号、第三百四十三条、第三百四十八条、第三百四十九条の三、第三百五十二条、第三百八十一条、第三百八十三条、第三百八十六条、第四百六十五条、第四百九十条、第四百九十八条、第四百九十九条、第五百三十六条、第五百三十七条、第五百六十七条、第五百六十八条、第六百八十八条、第六百八十九条、第七百条の三十三、第七百条の三十四、第七百一条の十二、第七百一条の十三、第七百三条の三、第七百二十一条並びに第七百二十二条の改正規定、第七十三条の二の改正規定（第七十三条の二第四項後段に関する部分を除く。）、第七百二条の改正規定（「第三項」の下に「及び第八項」を加える部分に限る。）、第七百三条の三の次に一条を加える改正規定、附則の改正規定（附則第十四項に関する部分を除く。）並びに附則第十条から附則第十四条まで、附則第十六条から附則第二十条まで、附則第二十二条から附則第二十五条まで及び附則第三十条の規定は公布の日から、狩猟者税に関する改正規定（狩猟者税を狩猟免許税に改める部分に限る。）、第二百三十六条及び第二百三十七条の改正規定（狩猟者税を狩猟免許税に改める部分を除く。）、入猟税に関する改正規定並びに附則第十五条、附則第二十一条、附則第二十九条及び附則第三十二条の規定は狩猟法の一部を改正する法律（昭和三十八年法律第二十三号）の施行の日から、第三百四十一条第四号、第四百四十二条、第四百四十二条の二及び第四百四十四条の改正規定並びに附則第三十三条及び附則第三十四条の規定は道路運送車両法の一部を改正する法律（昭和三十八年法律第百四十九号）の施行の日から施行する。 suppl-3381-80/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1/par-1 This Act comes into effect as of October 1, 1963; provided, however, that the provisions amending Articles 37-2, 53, 72-46, 72-47, 73-4 through 73-7, 73-27, 73-27-3, 73-27-5, 73-28, 97, 98, 127, 128, 149, 278, 279, 314-7, 321-8, Article 341, items (xii) and (xiii), and Articles 343, 348, 349-3, 352, 381, 383, 386, 465, 490, 498, 499, 536, 537, 567, 568, 688, 689, 700-33, 700-34, 701-12, 701-13, 703-3, 721 and 722, the provisions amending Article 73-2 (excluding the part relating to the latter part of Article 73-2, paragraph (4)), the provisions amending Article 702 (limited to the part adding "and paragraph (8)" after "paragraph (3)"), the provisions adding one Article after Article 703-3, the provisions amending the Supplementary Provisions (excluding the part relating to paragraph (14) of the Supplementary Provisions), and the provisions of Articles 10 through 14, Articles 16 through 20, Articles 22 through 25 and Article 30 of the Supplementary Provisions come into effect as of the date of promulgation; the provisions amending the provisions concerning hunter tax (limited to the part amending "hunter tax" to "hunting license tax"), the provisions amending Articles 236 and 237 (excluding the part amending "hunter tax" to "hunting license tax"), the provisions amending the provisions concerning hunting entry tax, and the provisions of Article 15, Article 21, Article 29 and Article 32 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Hunting Act (Act No. 23 of 1963); and the provisions amending Article 341, item (iv) and Articles 442, 442-2 and 444, and the provisions of Articles 33 and 34 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 149 of 1963). machine translation, not official --- ## Cites - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3381-80/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3381-80/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-11 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3381-80/art-12 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-12 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3381-80/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-13 - suppl-3381-80/art-1/par-1: 附則第十条から附則第十四条まで → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3381-80/art-14 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-14 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3381-80/art-16 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-16 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3381-80/art-17 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-17 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-17 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3381-80/art-18 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-18 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3381-80/art-19 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-19 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-19 - suppl-3381-80/art-1/par-1: 附則第十六条から附則第二十条まで → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3381-80/art-20 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-20 - suppl-3381-80/art-1/par-1: 附則第二十二条から附則第二十五条まで → 地方税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3381-80/art-22 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-22 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-22 - suppl-3381-80/art-1/par-1: 附則第二十二条から附則第二十五条まで → 地方税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3381-80/art-25 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-25 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-25 - suppl-3381-80/art-1/par-1: 附則第二十一条 → 地方税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3381-80/art-21 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-21 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第二条第一項（第二次納税義務に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-2/par-1 --- ## 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-20261027T214204-232, 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