# 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-3501-66. 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-3501-66` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3501-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3501-66 - 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 昭和五〇年七月一六日法律第六六号 suppl-3501-66 · https://japanlaw.org/en/local-tax-act/suppl-3501-66 · https://japanlaw.org/l/325AC0000000226/suppl-3501-66 **第一項** この法律は、公布の日から起算して一年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-3501-66/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3501-66/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3501-66/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official **第十二項** 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-3501-66/par-12 · https://japanlaw.org/en/local-tax-act/suppl-3501-66/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3501-66/par-12 Part of the Local Tax Act (Act No. 226 of 1950) is amended as follows. machine translation, not official **第十三項** 前項の規定による改正後の地方税法附則第十六条第二項及び第五項の規定は、この法律の施行の日以後において新築された同項に規定する家屋について、昭和五十一年度分の固定資産税から適用する。 suppl-3501-66/par-13 · https://japanlaw.org/en/local-tax-act/suppl-3501-66/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3501-66/par-13 The provisions of Article 16, paragraphs (2) and (5) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding paragraph apply, from fixed assets tax for fiscal year 1976, to houses prescribed in paragraph (5) of that Article that were newly constructed on or after the day on which this Act comes into effect. machine translation, not official --- ## Cites - suppl-3501-66/par-13: 前項 → 地方税法 附則第十二項 (Supplementary Provisions, paragraph (12)), suppl-3501-66/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3501-66/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3501-66/par-12 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三項（改正後の地方税法の適用） — https://japanlaw.org/en/local-tax-act/suppl-3501-66/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3501-66/par-13 --- ## 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