# 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-3611-97. 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-3611-97` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3611-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3611-97 - 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 昭和六一年一二月五日法律第九七号 suppl-3611-97 · https://japanlaw.org/en/local-tax-act/suppl-3611-97 · https://japanlaw.org/l/325AC0000000226/suppl-3611-97 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3611-97/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-97/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-97/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第九条の規定は、昭和六十二年三月三十一日から施行する。 suppl-3611-97/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-97/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-97/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 9 of the Supplementary Provisions come into effect on March 31, 1987. machine translation, not official ### 第八条（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-3611-97/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3611-97/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3611-97/art-8 **第一項** 前条の規定による改正前の地方税法第五百八十六条第二項第十三号の二に規定する認定組合等が同号に規定する承認を受けた同号の実施計画に従つて実施する同号の新分野開拓事業等若しくは同号の規定により新分野開拓事業等に係るものとして定められた事業の用に供する土地又はその取得に対して課する特別土地保有税については、なお従前の例による。 suppl-3611-97/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3611-97/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3611-97/art-8/par-1 With respect to the special land holding tax imposed on land used for the new field development business, etc. under Article 586, paragraph (2), item (xiii)-2 of the Local Tax Act prior to amendment by the preceding Article that a certified association, etc. prescribed in that item carries out in accordance with the implementation plan under that item for which it has received the approval prescribed in that item, or for a business specified by the provisions of that item as relating to new field development business, etc., or on the acquisition of that land, the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定による改正前の地方税法附則第三十二条の三第二項に規定する認定組合等が同項に規定する承認を受けた同項の実施計画に従つて実施する同項の新分野開拓事業等の用に供する施設に係る地方税法第七百一条の三十二第一項に規定する事業に係る事業所税及び同条第二項に規定する新増設に係る事業所税については、なお従前の例による。 suppl-3611-97/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3611-97/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3611-97/art-8/par-2 With respect to the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and the business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to facilities used for the new field development business, etc. under Article 32-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act prior to amendment by the preceding Article that a certified association, etc. prescribed in that paragraph carries out in accordance with the implementation plan under that paragraph for which it has received the approval prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3611-97/art-8/par-2: 地方税法第七百一条の三十二第一項 → 地方税法 第七百一条の三十二第一項 (Article 701-32, paragraph (1)), art-701-32/par-1 — https://japanlaw.org/en/local-tax-act/art-701-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-1 - suppl-3611-97/art-8/par-2: 同条第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 --- ## 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-20261027T214204-247, 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