# 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-3571-10/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-3571-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-10/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1</sup>

**第一項**  この法律は、昭和五十七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-3571-10/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1</sup>
This Act comes into effect on April 1, 1982; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第四百九十条の二第二項の改正規定及び附則第十三条の規定　昭和五十七年六月一日
  <sup>suppl-3571-10/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-1</sup>
  the provisions amending Article 490-2, paragraph (2) of the Local Tax Act in Article 1, and the provisions of Article 13 of the Supplementary Provisions: June 1, 1982;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第十三条、第十四条の三、第十四条の五、第十七条の二、第十七条の四第一項、第十八条の二及び第二十条の九の四の改正規定並びに次条の規定　昭和五十七年十月一日
  <sup>suppl-3571-10/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-2</sup>
  the provisions amending Article 13, Article 14-3, Article 14-5, Article 17-2, Article 17-4, paragraph (1), Article 18-2 and Article 20-9-4 of the Local Tax Act in Article 1, and the provisions of the following Article: October 1, 1982;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第百十四条の四第一項、第百十四条の五第一項及び第百二十九条第三項の改正規定並びに附則第七条の規定　昭和五十八年一月一日
  <sup>suppl-3571-10/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-3</sup>
  the provisions amending Article 114-4, paragraph (1), Article 114-5, paragraph (1) and Article 129, paragraph (3) of the Local Tax Act in Article 1, and the provisions of Article 7 of the Supplementary Provisions: January 1, 1983;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法附則第三十三条の三第二項及び第三項第二号並びに附則第三十四条第一項及び第三項第二号の改正規定、同条第四項の改正規定（「、「第三十二条第二項」とあるのは「第三百十三条第二項」と、「附則第三十四条第一項第三号ロ」とあるのは「附則第三十四条第四項において準用する同条第一項第三号ロ」と、「第三十二条第一項に規定する総所得金額」とあるのは「第三百十三条第一項に規定する総所得金額」と」を削る部分に限る。）並びに同法附則第三十四条の二から第三十五条までの改正規定並びに附則第四条第五項及び第八条第五項の規定　昭和五十八年四月一日
  <sup>suppl-3571-10/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-1/par-1/item-4</sup>
  the provisions amending Article 33-3, paragraph (2) and paragraph (3), item (ii) of the Supplementary Provisions of the Local Tax Act and Article 34, paragraph (1) and paragraph (3), item (ii) of the Supplementary Provisions of that Act in Article 1, the provisions amending Article 34, paragraph (4) of the Supplementary Provisions of that Act (limited to the part deleting ", the phrase 'Article 32, paragraph (2)' is deemed to be replaced with 'Article 313, paragraph (2)', the phrase 'Article 34, paragraph (1), item (iii), (b) of the Supplementary Provisions' is deemed to be replaced with 'Article 34, paragraph (1), item (iii), (b) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 34, paragraph (4) of the Supplementary Provisions', and the phrase 'gross income prescribed in Article 32, paragraph (1)' is deemed to be replaced with 'gross income prescribed in Article 313, paragraph (1)'"), and the provisions amending Articles 34-2 through 35 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (5) and Article 8, paragraph (5) of the Supplementary Provisions: April 1, 1983.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3571-10/art-1/par-1/item-1: 附則第十三条 → 地方税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3571-10/art-13 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-13
- suppl-3571-10/art-1/par-1/item-2: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3571-10/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2
- suppl-3571-10/art-1/par-1/item-3: 附則第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3571-10/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-7
- suppl-3571-10/art-1/par-1/item-4: 附則第四条第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3571-10/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-4/par-5
- suppl-3571-10/art-1/par-1/item-4: 第八条第五項 → 地方税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-3571-10/art-8/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-8/par-5

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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-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