# 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-3621-40. 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-3621-40` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3621-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-40 - 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 昭和六二年五月二九日法律第四〇号 suppl-3621-40 · https://japanlaw.org/en/local-tax-act/suppl-3621-40 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-40/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-1 **第一項** この法律は、公布の日から起算して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-3621-40/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十四条（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-3621-40/art-14 · https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14 **第一項** 小型船舶検査機構がこの法律の施行の日の前日までに取得した前条の規定による改正前の地方税法第三百四十八条第二項第二十三号の三に規定する固定資産のうち家屋及び償却資産については、同号の規定は、なおその効力を有する。 suppl-3621-40/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-1 With respect to the houses and depreciable assets among the fixed assets prescribed in Article 348, paragraph (2), item (xxiii)-3 of the Local Tax Act prior to amendment by the provisions of the preceding Article that the Small Craft Inspection Organization acquired by the day preceding the date of enforcement of this Act, the provisions of that item remain in force. machine translation, not official **第二項** 前項の場合において、小型船舶検査機構が同項に規定する日までに取得した同項に規定する家屋については、地方税法第七百二条の二第二項中「第三百四十八条第二項から第四項まで」とあるのは、「船舶安全法及び道路運送車両法の一部を改正する法律（昭和六十二年法律第四十号）附則第十三条の規定による改正前の地方税法第三百四十八条第二項及び第三項」として、同項の規定を適用する。 suppl-3621-40/art-14/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-2 In the case referred to in the preceding paragraph, with respect to the houses prescribed in that paragraph that the Small Craft Inspection Organization acquired by the date prescribed in that paragraph, the provisions of Article 702-2, paragraph (2) of the Local Tax Act are applied by deeming "Article 348, paragraphs (2) through (4)" in that paragraph to be "Article 348, paragraphs (2) and (3) of the Local Tax Act prior to amendment by the provisions of Article 13 of the Supplementary Provisions of the Act Partially Amending the Ship Safety Act and the Road Transport Vehicle Act (Act No. 40 of 1987)". machine translation, not official **第三項** 前二項の規定は、軽自動車検査協会について準用する。この場合において、第一項中「第三百四十八条第二項第二十三号の三」とあるのは、「第三百四十八条第二項第二十三号の二」と読み替えるものとする。 suppl-3621-40/art-14/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-3 The provisions of the preceding two paragraphs apply mutatis mutandis to the Light Motor Vehicle Inspection Organization. In this case, "Article 348, paragraph (2), item (xxiii)-3" in paragraph (1) is deemed to be replaced with "Article 348, paragraph (2), item (xxiii)-2". machine translation, not official --- ## Cites - suppl-3621-40/art-14/par-2: 前項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3621-40/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-1 - suppl-3621-40/art-14/par-2: 地方税法第七百二条の二第二項 → 地方税法 第七百二条の二第二項 (Article 702-2, paragraph (2)), art-702-2/par-2 — https://japanlaw.org/en/local-tax-act/art-702-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-2/par-2 - suppl-3621-40/art-14/par-2: 第三百四十八条第二項から第四項まで → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2 - suppl-3621-40/art-14/par-2: 第三百四十八条第二項から第四項まで → 地方税法 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/local-tax-act/art-348/par-3 · https://japanlaw.org/l/325AC0000000226/art-348/par-3 - suppl-3621-40/art-14/par-2: 第三百四十八条第二項から第四項まで → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4 - suppl-3621-40/art-14/par-3: 前二項 → 地方税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3621-40/art-14/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-1 - suppl-3621-40/art-14/par-3: 前二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3621-40/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第十四条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-2 - 地方税法 附則第十四条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-40/art-14/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-40/art-14/par-3 --- ## 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-20261027T214204-240, 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