# 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-3391-169. 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-3391-169` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3391-169 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3391-169 - 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. --- ## 附　則 昭和三九年七月一一日法律第一六九号 suppl-3391-169 · https://japanlaw.org/en/local-tax-act/suppl-3391-169 · https://japanlaw.org/l/325AC0000000226/suppl-3391-169 **第一項** この法律は、昭和四十年四月一日から施行する。ただし、第一条のうち、地方自治法第二百四条第二項の改正規定は、公布の日から施行し昭和三十九年四月一日から適用し、同法第二百六十条の改正規定は、公布の日から施行し、同法第二百八十一条第二項第十五号の改正規定中この法律公布の際現に都が処理している事務に係る部分の規定は、別に法律で定める日から施行する。 suppl-3391-169/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3391-169/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3391-169/par-1 This Act comes into effect on April 1, 1965; provided, however, that, of Article 1, the provision amending Article 204, paragraph (2) of the Local Autonomy Act comes into effect on the date of promulgation and applies from April 1, 1964, the provision amending Article 260 of that Act comes into effect on the date of promulgation, and, of the provision amending Article 281, paragraph (2), item (xv) of that Act, the portion relating to affairs being handled by Tokyo Metropolis at the time of promulgation of this Act comes into effect on the date specified by a separate Act. machine translation, not official **第四項** 改正後の地方税法の規定は、特別区たばこ消費税、電気ガス税及び鉱産税に関する部分は昭和四十年四月一日以後に係る分から、その他の部分は昭和四十年度分の地方税から適用し、昭和四十年四月一日前に係る分又は昭和三十九年度分までの地方税については、なお従前の例による。 suppl-3391-169/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3391-169/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3391-169/par-4 The provisions of the Local Tax Act after amendment apply, for the portions relating to special ward tobacco consumption tax, electricity and gas tax and mineral product tax, from the portion on or after April 1, 1965, and for the other portions, from local tax for fiscal year 1965; for the portion before April 1, 1965 or local tax up to fiscal year 1964, the provisions then in force continue to govern. machine translation, not official **第五項** 前三項に定めるもののほか、この法律の施行のため必要な経過措置は、政令で定める。 suppl-3391-169/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3391-169/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3391-169/par-5 In addition to what is provided in the preceding three paragraphs, necessary Transitional Measures for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3391-169/par-5: 前三項 → 地方税法 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-3391-169/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3391-169/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3391-169/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第五項（経過規定） — https://japanlaw.org/en/local-tax-act/suppl-3391-169/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3391-169/par-5 --- ## 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-20261027T202151-276, 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