# 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-3421-88. 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-3421-88`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3421-88
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-88
- 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 昭和四二年七月二七日法律第八八号
<sup>suppl-3421-88 · https://japanlaw.org/en/local-tax-act/suppl-3421-88 · https://japanlaw.org/l/325AC0000000226/suppl-3421-88</sup>

**第一項**  この法律は、昭和四十二年九月二十日から施行する。
<sup>suppl-3421-88/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-88/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-88/par-1</sup>
This Act comes into effect as of September 20, 1967.
<sup>machine translation, not official</sup>

**第九項**  第四条の規定による改正後の地方税法第七十三条の七第二号の二の規定は、この法律の施行の日以後の不動産の取得について適用し、同日前の不動産の取得については、なお従前の例による。
<sup>suppl-3421-88/par-9 · https://japanlaw.org/en/local-tax-act/suppl-3421-88/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3421-88/par-9</sup>
The provisions of Article 73-7, item (ii)-2 of the Local Tax Act as amended by Article 4 apply to acquisitions of real property on or after the date of enforcement of this Act, and the provisions then in force continue to govern acquisitions of real property before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3421-88/par-9: 地方税法第七十三条の七第二号の二 → 地方税法 第七十三条の七第一項第二号の二 (Article 73-7, paragraph (1), item (ii-2)), art-73-7/par-1/item-2-2 — https://japanlaw.org/en/local-tax-act/art-73-7/par-1/item-2-2 · https://japanlaw.org/l/325AC0000000226/art-73-7/par-1/item-2-2

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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-20261027T214204-234, 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