# 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-3491-114. 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-3491-114`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3491-114
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-114
- 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 昭和四九年一二月二七日法律第一一四号
<sup>suppl-3491-114 · https://japanlaw.org/en/local-tax-act/suppl-3491-114 · https://japanlaw.org/l/325AC0000000226/suppl-3491-114</sup>

**第一項**  この法律は、昭和五十年一月一日から施行する。
<sup>suppl-3491-114/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-114/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-114/par-1</sup>
This Act comes into effect as of January 1, 1975.
<sup>machine translation, not official</sup>

**第二項**  改正後の第四百九十条並びに第四百九十条の二第一項及び第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に使用する電気又はガスに対して課すべき電気税又はガス税（特別徴収に係る電気税又はガス税にあつては、施行日以後に収納すべき料金に係るもの）について適用し、施行日前に使用した電気又はガスに対して課する電気税又はガス税（特別徴収に係る電気税又はガス税にあつては、施行日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。
<sup>suppl-3491-114/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3491-114/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3491-114/par-2</sup>
The provisions of Article 490 and Article 490-2, paragraphs (1) and (2) after the amendment apply to electricity tax or gas tax to be imposed on electricity or gas used on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date") (for electricity tax or gas tax subject to special collection, that relating to charges to be collected on or after the Effective Date), and the provisions then in force continue to govern electricity tax or gas tax imposed on electricity or gas used before the Effective Date (for electricity tax or gas tax subject to special collection, that relating to charges collected, or that should have been collected, before the Effective Date).
<sup>machine translation, not official</sup>

**第五項**  この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる電気税又はガス税に係るこの法律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。
<sup>suppl-3491-114/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3491-114/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3491-114/par-5</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect that relate to electricity tax or gas tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## 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-20261027T214204-238, 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