# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3401-69`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3401-69
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3401-69
- 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 昭和四〇年五月一八日法律第六九号
<sup>suppl-3401-69 · https://japanlaw.org/en/local-tax-act/suppl-3401-69 · https://japanlaw.org/l/325AC0000000226/suppl-3401-69</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-69/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-69/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-69/art-1</sup>

**第一項**  この法律は、公布の日から起算して九十日をこえない範囲内で政令で定める日から施行する。ただし、目次の改正規定（「第八節　退職年金制度」を「／第八節　退職年金制度／第九節　職員団体／」に改める部分に限る。）、第十二条第六項の改正規定（同項第二号及び第十三号を改める部分を除く。）、第九十八条の改正規定、第百一条の改正規定（同条第三項を削る部分に限る。）、第三章中第八節の次に一節を加える改正規定、第百十条第一項の改正規定（同項第二号を改める部分を除く。）及び第百十一条の改正規定（「第十六号」を「第十五号」に改める部分に限る。）並びに次条（第六項から第九項までを除く。）、附則第六条、附則第九条、附則第十二条（第四十条第一項第一号中「第三項から第五項まで」を「第二項から第四項まで」に改める部分を除く。）、附則第十八条から附則第二十条まで、附則第二十三条、附則第二十七条及び附則第二十八条の規定は、政令で定める日から施行する。
<sup>suppl-3401-69/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3401-69/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3401-69/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding 90 days from the date of promulgation; provided, however, that the provisions amending the table of contents (limited to the part replacing "Section 8 Retirement Annuity System" with "/Section 8 Retirement Annuity System/Section 9 Employee Organizations/"), the provisions amending Article 12, paragraph (6) (excluding the part amending items (ii) and (xiii) of that paragraph), the provisions amending Article 98, the provisions amending Article 101 (limited to the part deleting paragraph (3) of that Article), the provisions adding one Section after Section 8 of Chapter III, the provisions amending Article 110, paragraph (1) (excluding the part amending item (ii) of that paragraph), and the provisions amending Article 111 (limited to the part replacing "item (xvi)" with "item (xv)"), as well as the provisions of the following Article (excluding paragraphs (6) through (9)), Article 6, Article 9, Article 12 (excluding the part replacing "paragraphs (3) through (5)" with "paragraphs (2) through (4)" in Article 40, paragraph (1), item (i)), Articles 18 through 20, Article 23, Article 27 and Article 28 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order.
<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-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