# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3421-25/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-3421-25/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/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.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3421-25/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-1
**第一項** この法律は、昭和四十二年六月一日から施行する。ただし、第一条中地方税法第四百九十条の二第一項の改正部分及び同法の附則に第九十七項を加える改正部分は昭和四十二年七月一日から、第二条の規定は昭和四十三年一月一日から施行する。
suppl-3421-25/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-1/par-1
This Act comes into effect as of June 1, 1967; provided, however, that the part of Article 1 amending Article 490-2, paragraph (1) of the Local Tax Act and the part adding paragraph (97) to the Supplementary Provisions of that Act come into effect as of July 1, 1967, and the provisions of Article 2 come into effect as of January 1, 1968.
machine translation, not official
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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-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