# 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-3411-40/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-3411-40/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-3411-40/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3411-40/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-3411-40/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-1 **第一項** この法律は、昭和四十一年四月一日から施行する。ただし、第一条中娯楽施設利用税及び電気ガス税に関する改正規定は昭和四十一年六月一日から、料理飲食等消費税に関する改正規定は昭和四十一年八月一日から、第二条の規定は昭和四十二年一月一日から施行する。 suppl-3411-40/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-1/par-1 This Act comes into effect as of April 1, 1966; provided, however, that the provisions amending the provisions concerning amusement facility use tax and electricity and gas tax in Article 1 come into effect as of June 1, 1966, the provisions amending the provisions concerning consumption tax on meals, drinks, etc. come into effect as of August 1, 1966, and the provisions of Article 2 come into effect as of January 1, 1967. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-19/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-20261027T214204-233, 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