# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5)

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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: 第五条 (Supplementary Provisions, Article 5)（不服申立期間に関する規定の適用） — address `suppl-3441-16/art-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-5
- 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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### 第五条（不服申立期間に関する規定の適用） — Application of Provisions on Appeal Periods
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-16/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-5</sup>

**第一項**  第一条の規定による改正前の地方税法（以下「旧法」という。）第十九条の三の規定は、施行日前にされた旧法第十九条に規定する処分に係る不服申立てについては、なおその効力を有する。
<sup>suppl-3441-16/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-5/par-1</sup>
The provisions of Article 19-3 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to appeals against dispositions prescribed in Article 19 of the Former Act that were made before the Effective Date.
<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-20261027T214204-235, translated 2026-10-28
- This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27