# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3621-94/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-94/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1</sup>

**第一項**  この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3621-94/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1</sup>
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第五十条の四、第三百二十八条の三、別表第一及び別表第二の改正規定並びに附則第四条第三項及び第四項、第六条第三項及び第四項、附則別表第一並びに附則別表第二の規定　昭和六十三年一月一日
  <sup>suppl-3621-94/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-1</sup>
  the provisions amending Article 50-4, Article 328-3, Appended Table 1 and Appended Table 2, the provisions of Article 4, paragraphs (3) and (4) and Article 6, paragraphs (3) and (4) of the Supplementary Provisions, and Appended Table 1 of the Supplementary Provisions and Appended Table 2 of the Supplementary Provisions: January 1, 1988;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定、第十五条の四第一項第一号、第十七条の四第一項第一号及び第二十条の四の二の改正規定、第二十三条第一項第三号の次に一号を加える改正規定、同項第四号、第七号及び第八号の改正規定、同項に一号を加える改正規定、同条第四項、第二十四条、第二十四条の五第一項及び第二十五条第一項の改正規定、第二十五条の次に一条を加える改正規定、第二十六条、第二十七条、第三十二条及び第三十四条第一項第十号の改正規定、同号の次に一号を加える改正規定、同項第十一号、同条第二項から第六項まで、第八項及び第九項、第三十五条第一項、第三十六条第二項並びに第三十七条の二の改正規定、第三十七条の三を削る改正規定、第四十五条の二第一項各号列記以外の部分、第二項及び第三項並びに第四十七条第一項の改正規定、第五十三条の改正規定（同条第四項の改正規定中「又は第六十三条第一項」を「、第六十三条第一項又は第六十三条の二第一項」に改める部分を除く。）、第五十三条の二から第五十七条まで、第六十二条第一項及び第六十四条の改正規定、第六十五条の次に一条を加える改正規定、第二章第一節に一款を加える改正規定、第七十二条の十七第三項第一号、第二百九十二条第一項第四号、第七号及び第八号、第二百九十四条第一項第四号、第三百十三条並びに第三百十四条の二第一項第十号の改正規定、同号の次に一号を加える改正規定、同項第十一号、同条第二項から第六項まで、第八項及び第九項、第三百十四条の三第一項並びに第三百十四条の七の改正規定、第三百十四条の八を削る改正規定、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項の改正規定、第三百十七条の六に一項を加える改正規定、第三百十七条の七第一項の改正規定、第三百二十一条の八の改正規定（同条第四項の改正規定中「又は第六十三条第一項」を「、第六十三条第一項又は第六十三条の二第一項」に改める部分を除く。）、第三百二十一条の八の二、第三百二十一条の九第一項、第三百二十一条の十一から第三百二十一条の十三まで、第三百二十四条第一項、第三百二十六条、第七百三十四条第二項及び第三項、第七百三十六条第三項、附則第六条並びに第八条から第八条の三までの改正規定、附則第三十三条の二の改正規定（同条第三項第二号の改正規定を除く。）、附則第三十三条の三の改正規定、附則第三十三条の三の次に一条を加える改正規定、附則第三十四条から第三十五条までの改正規定並びに附則第三十五条の四に一項を加える改正規定並びに次条の規定、附則第四条第二項、第五項及び第六項の規定（新法第三十二条第十一項並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項に係る部分に限る。）、附則第四条第七項及び第九項から第十三項まで並びに第五条第二項の規定、附則第六条第二項、第五項及び第六項の規定（新法第三百十三条第十一項、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項に係る部分に限る。）並びに附則第六条第七項、第九項及び第十項、第七条、第十一条並びに第十二条の規定　昭和六十三年四月一日
  <sup>suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-2</sup>
  the provisions amending the table of contents; the provisions amending Article 15-4, paragraph (1), item (i), Article 17-4, paragraph (1), item (i) and Article 20-4-2; the provisions adding one item after Article 23, paragraph (1), item (iii); the provisions amending items (iv), (vii) and (viii) of that paragraph; the provisions adding one item to that paragraph; the provisions amending paragraph (4) of that Article, Article 24, Article 24-5, paragraph (1) and Article 25, paragraph (1); the provisions adding one Article after Article 25; the provisions amending Article 26, Article 27, Article 32 and Article 34, paragraph (1), item (x); the provisions adding one item after that item; the provisions amending item (xi) of that paragraph, paragraphs (2) through (6), (8) and (9) of that Article, Article 35, paragraph (1), Article 36, paragraph (2) and Article 37-2; the provisions deleting Article 37-3; the provisions amending Article 45-2 (paragraph (1) (the part other than the items), and paragraphs (2) and (3)) and Article 47, paragraph (1); the provisions amending Article 53 (excluding the part of the provisions amending paragraph (4) of that Article that replaces "or Article 63, paragraph (1)" with ", Article 63, paragraph (1) or Article 63-2, paragraph (1)"); the provisions amending Articles 53-2 through 57, Article 62, paragraph (1) and Article 64; the provisions adding one Article after Article 65; the provisions adding one subsection to Chapter II, Section 1; the provisions amending Article 72-17, paragraph (3), item (i), Article 292, paragraph (1), items (iv), (vii) and (viii), Article 294, paragraph (1), item (iv), Article 313 and Article 314-2, paragraph (1), item (x); the provisions adding one item after that item; the provisions amending item (xi) of that paragraph, paragraphs (2) through (6), (8) and (9) of that Article, Article 314-3, paragraph (1) and Article 314-7; the provisions deleting Article 314-8; the provisions amending Article 317-2 (paragraph (1) (the part other than the items), and paragraphs (2), (3) and (5)); the provisions adding one paragraph to Article 317-6; the provisions amending Article 317-7, paragraph (1); the provisions amending Article 321-8 (excluding the part of the provisions amending paragraph (4) of that Article that replaces "or Article 63, paragraph (1)" with ", Article 63, paragraph (1) or Article 63-2, paragraph (1)"); the provisions amending Article 321-8-2, Article 321-9, paragraph (1), Articles 321-11 through 321-13, Article 324, paragraph (1), Article 326, Article 734, paragraphs (2) and (3), Article 736, paragraph (3), Article 6 of the Supplementary Provisions and Articles 8 through 8-3 of the Supplementary Provisions; the provisions amending Article 33-2 of the Supplementary Provisions (excluding the provisions amending paragraph (3), item (ii) of that Article); the provisions amending Article 33-3 of the Supplementary Provisions; the provisions adding one Article after Article 33-3 of the Supplementary Provisions; the provisions amending Articles 34 through 35 of the Supplementary Provisions; and the provisions adding one paragraph to Article 35-4 of the Supplementary Provisions; and the provisions of the following Article, the provisions of Article 4, paragraphs (2), (5) and (6) of the Supplementary Provisions (limited to the parts pertaining to Article 32, paragraph (11) and Article 45-2 (paragraph (1) (the part other than the items), and paragraphs (2) and (3)) of the New Act), the provisions of Article 4, paragraphs (7) and (9) through (13) and Article 5, paragraph (2) of the Supplementary Provisions, the provisions of Article 6, paragraphs (2), (5) and (6) of the Supplementary Provisions (limited to the parts pertaining to Article 313, paragraph (11), Article 317-2 (paragraph (1) (the part other than the items), and paragraphs (2), (3) and (5)), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act), and the provisions of Article 6, paragraphs (7), (9) and (10), Article 7, Article 11 and Article 12 of the Supplementary Provisions: April 1, 1988;
  <sup>machine translation, not official</sup>

  **三**  第二十三条第一項第五号、第三十四条第一項第二号及び第七号、第二百九十二条第一項第五号、第三百十四条の二第一項第二号及び第七号並びに附則第三十三条の二第三項第二号の改正規定並びに附則第四条第六項の規定（新法第三十二条第十一項並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項に係る部分を除く。）及び附則第六条第六項の規定（新法第三百十三条第十一項、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項に係る部分を除く。）　昭和六十四年四月一日
  <sup>suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-1/par-1/item-3</sup>
  the provisions amending Article 23, paragraph (1), item (v), Article 34, paragraph (1), items (ii) and (vii), Article 292, paragraph (1), item (v), Article 314-2, paragraph (1), items (ii) and (vii), and Article 33-2, paragraph (3), item (ii) of the Supplementary Provisions; the provisions of Article 4, paragraph (6) of the Supplementary Provisions (excluding the parts pertaining to Article 32, paragraph (11) and Article 45-2, paragraph (1) (the part other than the items) and paragraphs (2) and (3) of the New Act); and the provisions of Article 6, paragraph (6) of the Supplementary Provisions (excluding the parts pertaining to Article 313, paragraph (11), Article 317-2, paragraph (1) (the part other than the items) and paragraphs (2), (3) and (5), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act): April 1, 1989.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3621-94/art-1/par-1/item-1: 附則第四条第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3621-94/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-3
- suppl-3621-94/art-1/par-1/item-1: 第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3621-94/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-4
- suppl-3621-94/art-1/par-1/item-1: 第六条第三項 → 地方税法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-3621-94/art-6/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3
- suppl-3621-94/art-1/par-1/item-1: 第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3621-94/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4
- suppl-3621-94/art-1/par-1/item-1: 附則別表第一 → 地方税法 附則別表第一 (Supplementary Provisions, Appended Table 1), suppl-3621-94/appdx-1 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-1
- suppl-3621-94/art-1/par-1/item-1: 附則別表第二 → 地方税法 附則別表第二 (Supplementary Provisions, Appended Table 2), suppl-3621-94/appdx-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/appdx-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/appdx-2
- suppl-3621-94/art-1/par-1/item-2: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3621-94/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2
- suppl-3621-94/art-1/par-1/item-2: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3621-94/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-2
- suppl-3621-94/art-1/par-1/item-2: 第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-3621-94/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-5
- suppl-3621-94/art-1/par-1/item-2: 第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3621-94/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-6
- suppl-3621-94/art-1/par-1/item-2: 新法第三十二条第十一項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/en/local-tax-act/art-32/par-11 · https://japanlaw.org/l/325AC0000000226/art-32/par-11
- suppl-3621-94/art-1/par-1/item-2: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3621-94/art-1/par-1/item-2: 第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2
- suppl-3621-94/art-1/par-1/item-2: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3
- suppl-3621-94/art-1/par-1/item-2: 附則第四条第七項 → 地方税法 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-3621-94/art-4/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-7
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第十項 (Supplementary Provisions, Article 4, paragraph (10)), suppl-3621-94/art-4/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-10
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第十一項 (Supplementary Provisions, Article 4, paragraph (11)), suppl-3621-94/art-4/par-11 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-11
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第十二項 (Supplementary Provisions, Article 4, paragraph (12)), suppl-3621-94/art-4/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-12
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第十三項 (Supplementary Provisions, Article 4, paragraph (13)), suppl-3621-94/art-4/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-13
- suppl-3621-94/art-1/par-1/item-2: 第九項から第十三項まで → 地方税法 附則第四条第九項 (Supplementary Provisions, Article 4, paragraph (9)), suppl-3621-94/art-4/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-9
- suppl-3621-94/art-1/par-1/item-2: 第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3621-94/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-5/par-2
- suppl-3621-94/art-1/par-1/item-2: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3621-94/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-2
- suppl-3621-94/art-1/par-1/item-2: 第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3621-94/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-5
- suppl-3621-94/art-1/par-1/item-2: 第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-3621-94/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6
- suppl-3621-94/art-1/par-1/item-2: 新法第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11
- suppl-3621-94/art-1/par-1/item-2: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3621-94/art-1/par-1/item-2: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2
- suppl-3621-94/art-1/par-1/item-2: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-3621-94/art-1/par-1/item-2: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-3621-94/art-1/par-1/item-2: 第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3
- suppl-3621-94/art-1/par-1/item-2: 第三百十七条の七第一項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1
- suppl-3621-94/art-1/par-1/item-2: 附則第六条第七項 → 地方税法 附則第六条第七項 (Supplementary Provisions, Article 6, paragraph (7)), suppl-3621-94/art-6/par-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-7
- suppl-3621-94/art-1/par-1/item-2: 第九項 → 地方税法 附則第六条第九項 (Supplementary Provisions, Article 6, paragraph (9)), suppl-3621-94/art-6/par-9 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-9
- suppl-3621-94/art-1/par-1/item-2: 第十項 → 地方税法 附則第六条第十項 (Supplementary Provisions, Article 6, paragraph (10)), suppl-3621-94/art-6/par-10 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-10
- suppl-3621-94/art-1/par-1/item-2: 第七条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3621-94/art-7 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-7
- suppl-3621-94/art-1/par-1/item-3: 附則第四条第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-3621-94/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-4/par-6
- suppl-3621-94/art-1/par-1/item-3: 新法第三十二条第十一項 → 地方税法 第三十二条第十一項 (Article 32, paragraph (11)), art-32/par-11 — https://japanlaw.org/en/local-tax-act/art-32/par-11 · https://japanlaw.org/l/325AC0000000226/art-32/par-11
- suppl-3621-94/art-1/par-1/item-3: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1
- suppl-3621-94/art-1/par-1/item-3: 第二項 → 地方税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/local-tax-act/art-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-2
- suppl-3621-94/art-1/par-1/item-3: 第三項 → 地方税法 第四十五条の二第三項 (Article 45-2, paragraph (3)), art-45-2/par-3 — https://japanlaw.org/en/local-tax-act/art-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-3
- suppl-3621-94/art-1/par-1/item-3: 附則第六条第六項 → 地方税法 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-3621-94/art-6/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-6
- suppl-3621-94/art-1/par-1/item-3: 新法第三百十三条第十一項 → 地方税法 第三百十三条第十一項 (Article 313, paragraph (11)), art-313/par-11 — https://japanlaw.org/en/local-tax-act/art-313/par-11 · https://japanlaw.org/l/325AC0000000226/art-313/par-11
- suppl-3621-94/art-1/par-1/item-3: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1
- suppl-3621-94/art-1/par-1/item-3: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2
- suppl-3621-94/art-1/par-1/item-3: 第三項 → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3
- suppl-3621-94/art-1/par-1/item-3: 第五項 → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5
- suppl-3621-94/art-1/par-1/item-3: 第三百十七条の六第三項 → 地方税法 第三百十七条の六第三項 (Article 317-6, paragraph (3)), art-317-6/par-3 — https://japanlaw.org/en/local-tax-act/art-317-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-6/par-3
- suppl-3621-94/art-1/par-1/item-3: 第三百十七条の七第一項 → 地方税法 第三百十七条の七第一項 (Article 317-7, paragraph (1)), art-317-7/par-1 — https://japanlaw.org/en/local-tax-act/art-317-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-7/par-1

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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-20261027T202151-236, 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 223 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27