# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3551-10/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-3551-10/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-10/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3551-10/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1 **第一項** この法律は、昭和五十五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。 suppl-3551-10/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1 This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中地方税法第四百八十九条、第四百八十九条の二第二項及び第四百九十条の二第二項の改正規定並びに附則第八条及び第九条の規定　昭和五十五年六月一日 suppl-3551-10/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-1 the provisions amending Article 489, Article 489-2, paragraph (2) and Article 490-2, paragraph (2) of the Local Tax Act in Article 1, and the provisions of Articles 8 and 9 of the Supplementary Provisions: June 1, 1980; machine translation, not official **二** 第一条中地方税法第三百二十八条の三及び別表第二の改正規定並びに附則第六条第二項の規定　昭和五十六年一月一日 suppl-3551-10/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-2 the provisions amending Article 328-3 and Appended Table 2 of the Local Tax Act in Article 1, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1, 1981; machine translation, not official **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及び第三十六条第一項の改正規定並びに次条第二項、附則第六条第三項及び第十三条第二項の規定　昭和五十六年四月一日 suppl-3551-10/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-1/par-1/item-3 the provisions amending Articles 34 through 35 and Article 36, paragraph (1) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of paragraph (2) of the following Article, Article 6, paragraph (3) and Article 13, paragraph (2) of the Supplementary Provisions: April 1, 1981. machine translation, not official --- ## Cites - suppl-3551-10/art-1/par-1/item-1: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3551-10/art-8 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-8 - suppl-3551-10/art-1/par-1/item-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3551-10/art-9 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-9 - suppl-3551-10/art-1/par-1/item-2: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3551-10/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-2 - suppl-3551-10/art-1/par-1/item-3: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3551-10/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-2/par-2 - suppl-3551-10/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-3551-10/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-3 - suppl-3551-10/art-1/par-1/item-3: 第十三条第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-3551-10/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-13/par-2 --- ## 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-20261027T214204-241, 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