# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3541-12/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3541-12/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1</sup>

**第一項**  この法律は、昭和五十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3541-12/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1</sup>
This Act comes into effect on April 1, 1979; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中狩猟免許税及び入猟税に関する改正規定、附則第二十八条の規定、附則第二十九条中地方交付税法第十四条第三項の表道府県の項第九号の改正規定並びに附則第三十条の規定（同号に係る部分に限る。）　昭和五十四年四月十六日
  <sup>suppl-3541-12/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-1</sup>
  the provisions amending the provisions concerning hunting license tax and hunting entry tax in Article 1, the provisions of Article 28 of the Supplementary Provisions, the provisions amending item (ix) of the entry for prefectures in the table of Article 14, paragraph (3) of the Local Allocation Tax Act in Article 29 of the Supplementary Provisions, and the provisions of Article 30 of the Supplementary Provisions (limited to the part relating to that item): April 16, 1979;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第四百八十九条第一項、第四百九十条の二第二項及び附則第三十二条の二の改正規定並びに附則第十条、第十一条、第十四条及び第十五条の規定　昭和五十四年六月一日
  <sup>suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-2</sup>
  the provisions amending Article 489, paragraph (1), Article 490-2, paragraph (2) and Article 32-2 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Articles 10, 11, 14 and 15 of the Supplementary Provisions: June 1, 1979;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法附則第三十四条から第三十五条までの規定に係る改正規定並びに次条第三項及び附則第六条第三項の規定　昭和五十五年四月一日
  <sup>suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-1/par-1/item-3</sup>
  the provisions amending the provisions of Articles 34 through 35 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of paragraph (3) of the following Article and Article 6, paragraph (3) of the Supplementary Provisions: April 1, 1980.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3541-12/art-1/par-1/item-2: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3541-12/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-10
- suppl-3541-12/art-1/par-1/item-2: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3541-12/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-11
- suppl-3541-12/art-1/par-1/item-2: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3541-12/art-14 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-14
- suppl-3541-12/art-1/par-1/item-2: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3541-12/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15
- suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-3251-226/art-34 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34
- suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二 (Supplementary Provisions, Article 34-2), suppl-3251-226/art-34-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2
- suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の二の二 (Supplementary Provisions, Article 34-2-2), suppl-3251-226/art-34-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2-2
- suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十四条の三 (Supplementary Provisions, Article 34-3), suppl-3251-226/art-34-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-3
- suppl-3541-12/art-1/par-1/item-3: 地方税法附則第三十四条から第三十五条まで → 地方税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-3251-226/art-35 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35
- suppl-3541-12/art-1/par-1/item-3: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3541-12/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-2/par-3
- suppl-3541-12/art-1/par-1/item-3: 附則第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3541-12/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/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-20261027T202151-286, 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