# 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-3561-15/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-3561-15/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-3561-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/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-3561-15/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1 **第一項** この法律は、昭和五十六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-3561-15/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1 This Act comes into effect on April 1, 1981; 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一項の改正規定、同法第四百九十一条の次に一条を加える改正規定及び同法附則第三十一条の改正規定並びに附則第十条及び第十一条の規定　昭和五十六年六月一日 suppl-3561-15/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-1 the provisions amending Article 489, paragraph (1) of the Local Tax Act, the provisions adding one Article after Article 491 of that Act, and the provisions amending Article 31 of the Supplementary Provisions of that Act in Article 1, and the provisions of Articles 10 and 11 of the Supplementary Provisions: June 1, 1981; machine translation, not official **二** 第一条中地方税法第七十三条の十四第一項、第七十三条の十五第一項及び第五百九十六条第二号の改正規定並びに同法附則第十一条の次に見出し及び二条を加える改正規定並びに附則第五条第二項から第六項まで及び第十二条第三項の規定　昭和五十六年七月一日 suppl-3561-15/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-2 the provisions amending Article 73-14, paragraph (1), Article 73-15, paragraph (1) and Article 596, item (ii) of the Local Tax Act, and the provisions adding a heading and two Articles after Article 11 of the Supplementary Provisions of that Act in Article 1, and the provisions of Article 5, paragraphs (2) through (6) and Article 12, paragraph (3) of the Supplementary Provisions: July 1, 1981; machine translation, not official **三** 第一条中地方税法第五十一条第一項、第三百十四条の六第一項及び第七百三十四条第三項の改正規定並びに附則第三条第三項及び第四項、第七条第五項及び第六項並びに第十五条の規定　昭和五十六年八月一日 suppl-3561-15/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-3 the provisions amending Article 51, paragraph (1), Article 314-6, paragraph (1) and Article 734, paragraph (3) of the Local Tax Act in Article 1, and the provisions of Article 3, paragraphs (3) and (4), Article 7, paragraphs (5) and (6) and Article 15 of the Supplementary Provisions: August 1, 1981; machine translation, not official **四** 削除 suppl-3561-15/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-4 no English for this paragraph **五** 第一条中地方税法第七十三条の二第十一項及び第十二項、第七十三条の六第三項、第三百四十三条第六項並びに第七百一条の三十四第三項の改正規定、同法附則第十一条第三項の次に一項を加える改正規定並びに同法附則第十五条に七項を加える改正規定（同条第二十三項に係る部分に限る。）並びに附則第十三条の規定　農住組合法（昭和五十五年法律第八十六号）の施行の日 suppl-3561-15/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-5 the provisions amending Article 73-2, paragraphs (11) and (12), Article 73-6, paragraph (3), Article 343, paragraph (6) and Article 701-34, paragraph (3) of the Local Tax Act in Article 1, the provisions adding one paragraph after Article 11, paragraph (3) of the Supplementary Provisions of that Act, and the provisions adding seven paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the portion relating to paragraph (23) of that Article), and the provisions of Article 13 of the Supplementary Provisions: the effective date of the Farming and Residence Association Act (Act No. 86 of 1980); machine translation, not official **六** 第一条中地方税法附則第三十二条の三第二項の改正規定　産炭地域振興臨時措置法の一部を改正する法律（昭和五十六年法律第四十三号）の施行の日 suppl-3561-15/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-6 the provisions amending Article 32-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on Temporary Measures for the Promotion of Coal-Producing Areas (Act No. 43 of 1981); machine translation, not official **七** 第一条中地方税法第十七条の五、第十八条の二、第六十二条、第七十二条の六十及び第三百二十四条の改正規定並びに次条及び附則第十六条第二項の規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-1/par-1/item-7 the provisions amending Article 17-5, Article 18-2, Article 62, Article 72-60 and Article 324 of the Local Tax Act in Article 1, and the provisions of the following Article and Article 16, paragraph (2) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official --- ## Cites - suppl-3561-15/art-1/par-1/item-1: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3561-15/art-10 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-10 - suppl-3561-15/art-1/par-1/item-1: 第十一条 → 地方税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3561-15/art-11 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-11 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3561-15/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-2 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3561-15/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-3 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3561-15/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-4 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3561-15/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-5 - suppl-3561-15/art-1/par-1/item-2: 附則第五条第二項から第六項まで → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3561-15/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-5/par-6 - suppl-3561-15/art-1/par-1/item-2: 第十二条第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3561-15/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-12/par-3 - suppl-3561-15/art-1/par-1/item-3: 附則第三条第三項 → 地方税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3561-15/art-3/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-3 - suppl-3561-15/art-1/par-1/item-3: 第四項 → 地方税法 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3561-15/art-3/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-3/par-4 - suppl-3561-15/art-1/par-1/item-3: 第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-3561-15/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-5 - suppl-3561-15/art-1/par-1/item-3: 第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-3561-15/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-7/par-6 - suppl-3561-15/art-1/par-1/item-3: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3561-15/art-15 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-15 - suppl-3561-15/art-1/par-1/item-5: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3561-15/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-13 - suppl-3561-15/art-1/par-1/item-7: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3561-15/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2 - suppl-3561-15/art-1/par-1/item-7: 附則第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-3561-15/art-16/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第一項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-1 - 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-2 - 地方税法 附則第十六条第二項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-242, 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