# 地方税法 / Local Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-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: 第五条 (Supplementary Provisions, Article 5)（娯楽施設利用税に関する経過措置） — address `suppl-3581-13/art-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-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. --- ### 第五条（娯楽施設利用税に関する経過措置） — Transitional Measures Concerning Amusement Facility Use Tax caption: machine translation, not official suppl-3581-13/art-5 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-5 **第一項** 新法第七十八条第一項及び第三項の規定は、昭和五十八年六月一日以後における新法第七十五条第一項各号に掲げる施設の利用に対して課すべき娯楽施設利用税について適用し、同日前における当該施設の利用に対して課する娯楽施設利用税については、なお従前の例による。 suppl-3581-13/art-5/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-5/par-1 The provisions of Article 78, paragraphs (1) and (3) of the New Act apply to amusement facility use tax to be imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the New Act on or after June 1, 1983, and for amusement facility use tax imposed on the use of those facilities before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3581-13/art-5/par-1: 新法第七十八条第一項 → 地方税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/local-tax-act/art-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-78/par-1 - suppl-3581-13/art-5/par-1: 第三項 → 地方税法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-3251-226/art-78/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-78/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-78/par-3 - suppl-3581-13/art-5/par-1: 新法第七十五条第一項 → 地方税法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/local-tax-act/art-75/par-1 · https://japanlaw.org/l/325AC0000000226/art-75/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-1/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-20261027T214204-243, 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