# 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-3491-71. 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-3491-71` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3491-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3491-71 - 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 昭和四九年六月一日法律第七一号 suppl-3491-71 · https://japanlaw.org/en/local-tax-act/suppl-3491-71 · https://japanlaw.org/l/325AC0000000226/suppl-3491-71 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3491-71/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-71/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-71/art-1 **第一項** この法律は、公布の日から施行する。ただし、第二百八十一条、第二百八十一条の三、第二百八十二条第二項、第二百八十二条の二第二項及び第二百八十三条第二項の改正規定、附則第十七条から第十九条までに係る改正規定並びに附則第二条、附則第七条から第十一条まで及び附則第十三条から第二十四条までの規定（以下「特別区に関する改正規定」という。）は、昭和五十年四月一日から施行する。 suppl-3491-71/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3491-71/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-71/art-1/par-1 This Act comes into effect as of the date of promulgation; provided, however, that the provisions amending Article 281, Article 281-3, Article 282, paragraph (2), Article 282-2, paragraph (2) and Article 283, paragraph (2), the amending provisions relating to Articles 17 through 19 of the Supplementary Provisions, and the provisions of Article 2 of the Supplementary Provisions, Articles 7 through 11 of the Supplementary Provisions and Articles 13 through 24 of the Supplementary Provisions (hereinafter referred to as the "amendments concerning the special wards") come into effect on April 1, 1975. machine translation, not official --- ## 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-20261027T214204-238, 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