# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3501-18/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-1
- 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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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3501-18/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-1
**第一項** この法律は、昭和五十年四月一日から施行する。ただし、第四百八十九条第一項及び第二項、第四百九十条第二項並びに附則第三十一条の改正規定並びに附則第二十六条の規定は同年六月一日から、第七十二条の二十二第八項、第百十四条の四、第百十四条の五第一項、第百二十九条第三項及び第七百条の十四の改正規定並びに事業所税に関する改正規定は同年十月一日から施行する。
suppl-3501-18/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-1/par-1
This Act comes into effect as of April 1, 1975; provided, however, that the provisions amending Article 489, paragraphs (1) and (2), Article 490, paragraph (2) and Article 31 of the Supplementary Provisions, and the provisions of Article 26 of the Supplementary Provisions, come into effect on June 1 of the same year, and the provisions amending Article 72-22, paragraph (8), Article 114-4, Article 114-5, paragraph (1), Article 129, paragraph (3) and Article 700-14, and the provisions amending the provisions concerning business office tax, come into effect on October 1 of the same year.
machine translation, not official
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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-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