# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3601-66`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3601-66
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3601-66
- 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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## 附　則 昭和六〇年六月一五日法律第六六号
<sup>suppl-3601-66 · https://japanlaw.org/en/local-tax-act/suppl-3601-66 · https://japanlaw.org/l/325AC0000000226/suppl-3601-66</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第三項から第七項までの規定は、昭和六十一年三月三十一日までの間において政令で定める日から施行する。
<sup>suppl-3601-66/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3601-66/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3601-66/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraphs (3) through (7) of the Supplementary Provisions come into effect on the date specified by Cabinet Order on or before March 31, 1986.
<sup>machine translation, not official</sup>

**第七項**  前項の規定による改正後の地方税法第三百四十九条の三の規定は、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十年度分までの固定資産税については、なお従前の例による。
<sup>suppl-3601-66/par-7 · https://japanlaw.org/en/local-tax-act/suppl-3601-66/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3601-66/par-7</sup>
The provisions of Article 349-3 of the Local Tax Act as amended by the provisions of the preceding paragraph apply to fixed assets tax for fiscal year 1986 and subsequent fiscal years, and for fixed assets tax up to and including that for fiscal year 1985, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3601-66/par-7: 地方税法第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3

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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-20261027T214204-245, 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