# 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-3571-80. 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-3571-80` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3571-80 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3571-80 - 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. --- ## 附　則 昭和五七年八月一七日法律第八〇号 suppl-3571-80 · https://japanlaw.org/en/local-tax-act/suppl-3571-80 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3571-80/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-1 **第一項** この法律は、公布の日から起算して一年六月を超えない範囲内において政令で定める日から施行する。 suppl-3571-80/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation. machine translation, not official ### 第三十九条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act caption: machine translation, not official suppl-3571-80/art-39 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-39 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-39 **第一項** この法律による改正後の地方税法第七百三条の四の規定は、施行年度の翌年度（施行日が年度の初日に当たる場合は、施行年度）分の国民健康保険税から適用し、施行年度（施行日が年度の初日に当たる場合は、施行年度の前年度）分までの国民健康保険税については、なお従前の例による。 suppl-3571-80/art-39/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-39/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-39/par-1 The provisions of Article 703-4 of the Local Tax Act as amended by this Act apply beginning with national health insurance tax for the fiscal year following the fiscal year of enforcement (the fiscal year of enforcement if the Effective Date falls on the first day of a fiscal year), and for national health insurance tax up to and including that for the fiscal year of enforcement (the fiscal year preceding the fiscal year of enforcement if the Effective Date falls on the first day of a fiscal year), the provisions then in force continue to govern. machine translation, not official ### 第四十条（老人保健特別徴収金の徴収） — Collection of Special Levy for Health and Medical Services for the Elderly caption: machine translation, not official suppl-3571-80/art-40 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-40 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-40 **第一項** 国民健康保険の保険者は、施行日が年度の初日に当たる場合を除き、施行年度分の拠出金の納付に充てるための費用については、当該年度の収入をもつて充てるものとする。この場合において、当該年度の支出の見込額が当該年度の収入の見込額を超えることとなるときは、その超える額の範囲内において、国民健康保険の被保険者の属する世帯の世帯主又は国民健康保険組合の組合員から老人保健特別徴収金を徴収することができる。 suppl-3571-80/art-40/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-40/par-1 Except where the Effective Date falls on the first day of a fiscal year, an insurer of national health insurance is to cover the expenses for payment of the contribution for the fiscal year of enforcement with the revenue of that fiscal year. In this case, where the estimated amount of expenditures for that fiscal year exceeds the estimated amount of revenue for that fiscal year, it may collect the special levy for health and medical services for the elderly, within the scope of the excess amount, from the Householder of the household to which an insured person under National Health Insurance belongs or from a Society member of a National Health Insurance Society. machine translation, not official **第二項** 老人保健特別徴収金については、国民健康保険法第七十七条から第八十一条まで、第百十条、第百十三条及び第百二十七条第二項（第百二十八条第一項において準用する場合を含む。）の規定を準用する。 suppl-3571-80/art-40/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3571-80/art-40/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-80/art-40/par-2 The provisions of Articles 77 through 81, Article 110, Article 113 and Article 127, paragraph (2) (including as applied mutatis mutandis pursuant to Article 128, paragraph (1)) of the National Health Insurance Act apply mutatis mutandis to the special levy for health and medical services for the elderly. machine translation, not official --- ## Cites - suppl-3571-80/art-39/par-1: 地方税法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-243, 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