# 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-3441-68. 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-3441-68` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3441-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3441-68 - 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. --- ## 附　則 昭和四四年八月一日法律第六八号 suppl-3441-68 · https://japanlaw.org/en/local-tax-act/suppl-3441-68 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3441-68/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-68/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68/art-1 **第一項** この法律中、第一条、次条、附則第三条及び附則第六条の規定は、公布の日から起算して六月をこえない範囲内において政令で定める日から、第二条、附則第四条及び附則第五条の規定は、公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。 suppl-3441-68/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-68/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68/art-1/par-1 Of the provisions of this Act, Article 1, the following Article, and Articles 3 and 6 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation, and Article 2 and Articles 4 and 5 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official ### 第六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3441-68/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3441-68/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68/art-6 **第一項** この法律の施行前にした行為及び附則第二条第二項の規定により従前の例によることとされる検査に係る第一条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3441-68/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3441-68/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68/art-6/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after the provisions of Article 1 come into effect that relate to an inspection for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2, paragraph (2) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3441-68/art-1/par-1: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3441-68/art-6 — https://japanlaw.org/en/local-tax-act/suppl-3441-68/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68/art-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3441-68/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-68/art-1/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-20261027T214204-235, 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