# 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-3551-5. 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-3551-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3551-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3551-5
- 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 昭和五五年三月二二日法律第五号
<sup>suppl-3551-5 · https://japanlaw.org/en/local-tax-act/suppl-3551-5 · https://japanlaw.org/l/325AC0000000226/suppl-3551-5</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第三項から第五項までの規定は租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）の施行の日から、附則第七項の規定は地方税法等の一部を改正する法律（昭和五十五年法律第十号）の施行の日から施行する。
<sup>suppl-3551-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3551-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3551-5/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraphs (3) through (5) of the Supplementary Provisions come into effect on the effective date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act"), and the provisions of paragraph (7) of the Supplementary Provisions come into effect on the effective date of the Act Partially Amending the Local Tax Act, etc. (Act No. 10 of 1980).
<sup>machine translation, not official</sup>

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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-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