# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（罰則に関する経過措置） — address `suppl-3561-15/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16 - 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. --- ### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3561-15/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16 **第一項** この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3561-15/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-16/par-1 For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第六十二条第四項、第七十二条の六十第五項及び第三百二十四条第五項の規定は、附則第一条第七号に掲げる規定の施行の日以後にした新法第六十二条第一項、第七十二条の六十第一項若しくは第二項又は第三百二十四条第一項の違反行為について適用し、同日前にした旧法第六十二条第一項、第七十二条の六十第一項若しくは第二項又は第三百二十四条第一項の違反行為については、なお従前の例による。 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 The provisions of Article 62, paragraph (4), Article 72-60, paragraph (5) and Article 324, paragraph (5) of the New Act apply to violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the New Act committed on or after the effective date of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions, and for violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the Former Act committed before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3561-15/art-16/par-2: 新法第六十二条第四項 → 地方税法 第六十二条第四項 (Article 62, paragraph (4)), art-62/par-4 — https://japanlaw.org/en/local-tax-act/art-62/par-4 · https://japanlaw.org/l/325AC0000000226/art-62/par-4 - suppl-3561-15/art-16/par-2: 第七十二条の六十第五項 → 地方税法 第七十二条の六十第五項 (Article 72-60, paragraph (5)), art-72-60/par-5 — https://japanlaw.org/en/local-tax-act/art-72-60/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-5 - suppl-3561-15/art-16/par-2: 第三百二十四条第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/en/local-tax-act/art-324/par-5 · https://japanlaw.org/l/325AC0000000226/art-324/par-5 - suppl-3561-15/art-16/par-2: 附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), 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 - suppl-3561-15/art-16/par-2: 新法第六十二条第一項 → 地方税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/local-tax-act/art-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-62/par-1 - suppl-3561-15/art-16/par-2: 第七十二条の六十第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/en/local-tax-act/art-72-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-1 - suppl-3561-15/art-16/par-2: 第二項 → 地方税法 第七十二条の六十第二項 (Article 72-60, paragraph (2)), art-72-60/par-2 — https://japanlaw.org/en/local-tax-act/art-72-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-60/par-2 - suppl-3561-15/art-16/par-2: 第三百二十四条第一項 → 地方税法 第三百二十四条第一項 (Article 324, paragraph (1)), art-324/par-1 — https://japanlaw.org/en/local-tax-act/art-324/par-1 · https://japanlaw.org/l/325AC0000000226/art-324/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第七号（施行期日） — 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 - 地方税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-17/par-1 --- ## 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-20261027T214204-242, 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