# 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-3611-82/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)（旧促進法等の暫定的効力等） — address `suppl-3611-82/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-3611-82/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-82/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（旧促進法等の暫定的効力等） — Provisional Effect of the Former Promotion Act and Other Acts caption: machine translation, not official suppl-3611-82/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3611-82/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-16 **第一項** 研究所については、旧促進法、附則第十一条の規定による改正前の所得税法、附則第十二条の規定による改正前の法人税法、附則第十三条の規定による改正前の地方税法及び前条の規定による改正前の地方税法等の一部を改正する法律は、附則第二条第一項の規定により研究所が解散するまでの間は、なおその効力を有する。 suppl-3611-82/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-16/par-1 With respect to the Institute, the Former Promotion Act, the Income Tax Act prior to its amendment by the provisions of Article 11 of the Supplementary Provisions, the Corporation Tax Act prior to its amendment by the provisions of Article 12 of the Supplementary Provisions, the Local Tax Act prior to its amendment by the provisions of Article 13 of the Supplementary Provisions, and the Act Partially Amending the Local Tax Act, etc. prior to its amendment by the provisions of the preceding Article remain in force until the Institute is dissolved pursuant to Article 2, paragraph (1) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3611-82/art-16/par-1: 附則第二条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3611-82/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-82/art-2/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-20261027T214204-246, translated 2026-10-28 - This site's parser, version 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27