# 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-3521-22. 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-3521-22`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3521-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-22
- 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 昭和五二年四月二二日法律第二二号
<sup>suppl-3521-22 · https://japanlaw.org/en/local-tax-act/suppl-3521-22 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-22/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-1</sup>

**第一項**  この法律は、公布の日から起算して二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。
<sup>suppl-3521-22/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第六条（地方税法の一部改正） — Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-22/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6</sup>

**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。
<sup>suppl-3521-22/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-1</sup>
Part of the Local Tax Act (Act No. 226 of 1950) is amended as follows.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による改正後の地方税法第七十二条の四第一項第二号の規定は、施行日以後に終了する事業団の事業年度分の事業税について適用し、施行日前に終了した事業団の事業年度分の事業税については、なお従前の例による。
<sup>suppl-3521-22/art-6/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-2</sup>
The provisions of Article 72-4, paragraph (1), item (ii) of the Local Tax Act as amended by the provisions of the preceding paragraph apply to enterprise tax for business years of the Corporation ending on or after the Effective Date, and the provisions then in force continue to govern enterprise tax for business years of the Corporation ending before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  施行日の属する事業団の事業年度に関する前項の規定の適用については、地方税法第七十二条の十三第一項の規定にかかわらず、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
<sup>suppl-3521-22/art-6/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-3</sup>
With regard to the application of the provisions of the preceding paragraph to a business year of the Corporation that includes the Effective Date, notwithstanding the provisions of Article 72-13, paragraph (1) of the Local Tax Act, the period from the first day of that business year through the day before the Effective Date and the period from the Effective Date through the last day of that business year are each deemed to be one business year.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3521-22/art-6/par-2: 前項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3521-22/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-1
- suppl-3521-22/art-6/par-2: 地方税法第七十二条の四第一項第二号 → 地方税法 第七十二条の四第一項第二号 (Article 72-4, paragraph (1), item (ii)), art-72-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1/item-2
- suppl-3521-22/art-6/par-3: 前項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3521-22/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-2
- suppl-3521-22/art-6/par-3: 地方税法第七十二条の十三第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/en/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第六条第二項（地方税法の一部改正） — https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-2
- 地方税法 附則第六条第三項（地方税法の一部改正） — https://japanlaw.org/en/local-tax-act/suppl-3521-22/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-3

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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-20261027T214204-230, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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