# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6)

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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: 第六条 (Supplementary Provisions, Article 6)（道府県たばこ消費税及び市町村たばこ消費税に関する規定の適用） — address `suppl-3501-18/art-6`
- 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-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-6
- 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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### 第六条（道府県たばこ消費税及び市町村たばこ消費税に関する規定の適用） — Application of Provisions on Prefectural Tobacco Consumption Tax and Municipal Tobacco Consumption Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3501-18/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-6</sup>

**第一項**  新法第七十四条第七項及び第四百六十四条第四項の規定は、昭和五十一年度分の道府県たばこ消費税及び市町村たばこ消費税から適用し、昭和五十年度分の道府県たばこ消費税及び市町村たばこ消費税については、なお従前の例による。
<sup>suppl-3501-18/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-18/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-18/art-6/par-1</sup>
The provisions of Article 74, paragraph (7) and Article 464, paragraph (4) of the New Act apply from prefectural tobacco consumption tax and municipal tobacco consumption tax for fiscal year 1976, and the provisions then in force continue to govern prefectural tobacco consumption tax and municipal tobacco consumption tax for fiscal year 1975.
<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-20261027T214204-238, 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