# 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-4021-14/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-4021-14/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4021-14/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-4021-14/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-1</sup>

**第一項**  この法律は、平成二年四月一日から施行する。ただし、第二十三条第一項、第三十四条、第二百九十二条第一項及び第三百十四条の二の改正規定並びに次条第三項及び第四項並びに附則第五条第三項及び第四項の規定は、平成三年四月一日から施行する。
<sup>suppl-4021-14/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-1/par-1</sup>
This Act comes into effect as of April 1, 1990; provided, however, that the provisions amending Article 23, paragraph (1), Article 34, Article 292, paragraph (1) and Article 314-2, and the provisions of paragraphs (3) and (4) of the following Article and Article 5, paragraphs (3) and (4) of the Supplementary Provisions, come into effect as of April 1, 1991.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4021-14/art-1/par-1: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4021-14/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-2/par-3
- suppl-4021-14/art-1/par-1: 第四項 → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4021-14/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-2/par-4
- suppl-4021-14/art-1/par-1: 附則第五条第三項 → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4021-14/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-3
- suppl-4021-14/art-1/par-1: 第四項 → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4021-14/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-5/par-4

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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-20261027T214204-252, 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