# 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-3401-141. 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-3401-141` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3401-141 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-141 - 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 昭和四〇年八月一八日法律第一四一号 suppl-3401-141 · https://japanlaw.org/en/local-tax-act/suppl-3401-141 · https://japanlaw.org/l/325AC0000000226/suppl-3401-141 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3401-141/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-141/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-141/art-1 **第一項** この法律は、公布の日から起算して六箇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。 suppl-3401-141/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-141/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-141/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十二条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3401-141/art-12 · https://japanlaw.org/en/local-tax-act/suppl-3401-141/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-3401-141/art-12 **第一項** この法律の施行前に附則第五条の規定による改正前の児童福祉法の規定によつて行なわれた養育医療の給付につき支払を受けた金額に関しては、前条の規定による改正後の地方税法第七十二条の十四第一項ただし書及び第七十二条の十七第一項ただし書の規定にかかわらず、なお従前の例による。 suppl-3401-141/art-12/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-141/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-141/art-12/par-1 With regard to amounts received for benefits of nurturing medical care provided, before the enforcement of this Act, under the provisions of the Child Welfare Act prior to amendment by the provisions of Article 5 of the Supplementary Provisions, notwithstanding the provisions of the proviso to Article 72-14, paragraph (1) and the proviso to Article 72-17, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-141/art-12/par-1: 地方税法第七十二条の十四第一項 → 地方税法 第七十二条の十四第一項 (Article 72-14, paragraph (1)), art-72-14/par-1 — https://japanlaw.org/en/local-tax-act/art-72-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-14/par-1 - suppl-3401-141/art-12/par-1: 第七十二条の十七第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/art-72-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-17/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-20261027T202151-276, 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