# 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-3631-84. 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-3631-84` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3631-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-84 - 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 昭和六三年六月一八日法律第八四号 suppl-3631-84 · https://japanlaw.org/en/local-tax-act/suppl-3631-84 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-84/art-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3631-84/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第四条（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-3631-84/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-4 **第一項** 前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）第五百八十六条第二項第一号の三の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、この法律の施行の日（以下「施行日」という。）以後に新設され、又は増設される同号に規定する設備を同号に規定する事業の用に供した場合において、当該設備の用に供する土地に対して課する特別土地保有税について適用し、施行日前に新設され、又は増設された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一号に規定する設備を同号チの地区において製造の事業の用に供した場合において、当該設備の用に供する土地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-3631-84/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-4/par-1 The provisions of Article 586, paragraph (2), item (i)-3 of the Local Tax Act after amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Local Tax Act") (limited to the part relating to special land holding tax imposed on land) apply to special land holding tax imposed on land used for facilities prescribed in that item, where the facilities prescribed in that item that are newly constructed or extended on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") are used for the business prescribed in that item, and with respect to special land holding tax imposed on land used for facilities prescribed in Article 586, paragraph (2), item (i) of the Local Tax Act prior to amendment by the provisions of the preceding Article that were newly constructed or extended before the Effective Date, where those facilities are used for the manufacturing business in the district under (h) of that item, the provisions then in force continue to govern. machine translation, not official **第二項** 新地方税法第五百八十六条第二項第一号の三の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の土地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-3631-84/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-4/par-2 The provisions of Article 586, paragraph (2), item (i)-3 of the New Local Tax Act (limited to the part relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on acquisitions of land on or after the Effective Date, and with respect to special land holding tax imposed on acquisitions of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3631-84/art-4/par-1: この条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-84/art-4 — https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-4 - suppl-3631-84/art-4/par-1: 第五百八十六条第二項第一号の三 → 地方税法 第五百八十六条第二項第一号の三 (Article 586, paragraph (2), item (i-3)), art-586/par-2/item-1-3 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-3 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-3 - suppl-3631-84/art-4/par-2: 新地方税法第五百八十六条第二項第一号の三 → 地方税法 第五百八十六条第二項第一号の三 (Article 586, paragraph (2), item (i-3)), art-586/par-2/item-1-3 — https://japanlaw.org/en/local-tax-act/art-586/par-2/item-1-3 · https://japanlaw.org/l/325AC0000000226/art-586/par-2/item-1-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-84/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-84/art-4/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, 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-20261027T214204-250, 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