# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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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: 附 則 (Supplementary Provisions) — address `suppl-3501-51`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3501-51
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-51
- 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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## 附 則 昭和五〇年七月一日法律第五一号
suppl-3501-51 · https://japanlaw.org/en/local-tax-act/suppl-3501-51 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3501-51/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-1
**第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
suppl-3501-51/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
machine translation, not official
### 第三条（地方税法の一部改正等） — Partial Amendment of the Local Tax Act, etc.
caption: machine translation, not official
suppl-3501-51/art-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3
**第一項** 地方税法（昭和二十五年法律第二百二十六号）の一部を次のように改正する。
suppl-3501-51/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-1
Part of the Local Tax Act (Act No. 226 of 1950) is amended as follows.
machine translation, not official
**第二項** 前項の規定による改正後の地方税法第五百八十六条第二項第十号の規定中土地に対して課する特別土地保有税に関する部分は、昭和五十一年度分から適用し、昭和五十年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
suppl-3501-51/art-3/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-2
The provisions of Article 586, paragraph (2), item (x) of the Local Tax Act as amended by the provisions of the preceding paragraph, in so far as they relate to special land holding tax imposed on land, apply from fiscal year 1976, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1975.
machine translation, not official
**第三項** 第一項の規定による改正後の地方税法第五百八十六条第二項第十号の規定中土地の取得に対して課する特別土地保有税に関する部分は、この法律の施行の日以後の土地の取得について適用し、同日前の土地の取得に対して課する特別土地保有税については、なお従前の例による。
suppl-3501-51/art-3/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-3
The provisions of Article 586, paragraph (2), item (x) of the Local Tax Act as amended by the provisions of paragraph (1), in so far as they relate to special land holding tax imposed on the acquisition of land, apply to the acquisition of land on or after the day on which this Act comes into effect, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
machine translation, not official
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## Cites
- suppl-3501-51/art-3/par-2: 前項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3501-51/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-1
- suppl-3501-51/art-3/par-3: 第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3501-51/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-1
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第三条第二項（地方税法の一部改正等） — https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-2
- 地方税法 附則第三条第三項（地方税法の一部改正等） — https://japanlaw.org/en/local-tax-act/suppl-3501-51/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3501-51/art-3/par-3
---
## 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