# 地方税法 / Local Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（料理飲食等消費税に関する規定の適用） — address `suppl-3521-6/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-3521-6/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-6/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. --- ### 第六条（料理飲食等消費税に関する規定の適用） — Application of Provisions on Consumption Tax on Meals, Drinks, etc. caption: machine translation, not official suppl-3521-6/art-6 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-6 **第一項** 新法第百十四条の四、第百十四条の五第一項及び第百二十九条第三項の規定は、昭和五十二年十月一日以後における飲食及び宿泊並びにその他の利用行為（新法第百十三条第一項に規定するその他の利用行為をいう。）に対して課すべき料理飲食等消費税について適用し、同日前におけるこれらの行為に対して課する料理飲食等消費税については、なお従前の例による。 suppl-3521-6/art-6/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-6/par-1 The provisions of Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) of the New Act apply to consumption tax on meals, drinks, etc. to be imposed on eating, drinking and lodging and other acts of use (meaning the other acts of use prescribed in Article 113, paragraph (1) of the New Act) on or after October 1, 1977, and the provisions then in force continue to govern consumption tax on meals, drinks, etc. to be imposed on those acts before that date. machine translation, not official --- ## 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-20261027T214204-235, 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