# 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-4021-58. 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-4021-58` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4021-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4021-58 - 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 平成二年六月二九日法律第五八号 suppl-4021-58 · https://japanlaw.org/en/local-tax-act/suppl-4021-58 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4021-58/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1 **第一項** この法律は、平成三年一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。 suppl-4021-58/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1/par-1 This Act comes into effect on January 1, 1991; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中老人福祉法の目次の改正規定（「第五章　雑則（第二十九条―第三十七条）」を「／第四章の二　指定法人（第二十八条の二―第二十八条の十四）／第五章　雑則（第二十九条―第三十七条）／第六章　罰則（第三十八条・第三十九条）／」に改める部分に限る。）、同法第十三条の改正規定、第四章の次に一章を加える改正規定及び第五章の次に一章を加える改正規定並びに第十一条の規定並びに附則第二十条の規定、附則第二十四条中地方税法（昭和二十五年法律第二百二十六号）附則第九条の改正規定及び附則第三十七条の規定　公布の日から起算して三月を超えない範囲内において政令で定める日 suppl-4021-58/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1/par-1/item-1 the provisions in Article 1 amending the table of contents of the Act on Social Welfare for the Elderly (limited to the part replacing "Chapter V Miscellaneous Provisions (Articles 29 through 37)" with "/Chapter IV-2 Designated Corporation (Articles 28-2 through 28-14)/Chapter V Miscellaneous Provisions (Articles 29 through 37)/Chapter VI Penal Provisions (Articles 38 and 39)/"), the provisions amending Article 13 of that Act, the provisions adding one Chapter after Chapter IV and the provisions adding one Chapter after Chapter V, and the provisions of Article 11, and the provisions of Article 20 of the Supplementary Provisions, the provisions in Article 24 of the Supplementary Provisions amending Article 9 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950), and the provisions of Article 37 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; machine translation, not official **二** 略 suppl-4021-58/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1/par-1/item-2 Omitted machine translation, not official **三** 第二条の規定（前号に掲げるものを除く。）、第四条及び第六条の規定、第九条中社会福祉事業法第十三条、第十七条及び第二十条の改正規定並びに第十条の規定並びに附則第七条、第十一条及び第二十三条の規定、附則第二十四条中地方税法第二十三条及び第二百九十二条の改正規定並びに附則第二十八条、第三十一条、第三十二条及び第三十六条の規定　平成五年四月一日 suppl-4021-58/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1/par-1/item-3 the provisions of Article 2 (excluding those set forth in the preceding item), the provisions of Articles 4 and 6, the provisions in Article 9 amending Articles 13, 17, and 20 of the Social Welfare Service Act, and the provisions of Article 10, and the provisions of Articles 7, 11, and 23 of the Supplementary Provisions, the provisions in Article 24 of the Supplementary Provisions amending Articles 23 and 292 of the Local Tax Act, and the provisions of Articles 28, 31, 32, and 36 of the Supplementary Provisions: April 1, 1993. machine translation, not official --- ## Cites - suppl-4021-58/art-1/par-1/item-3: 前号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4021-58/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1/par-1/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4021-58/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4021-58/art-1/par-1/item-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-20261027T214204-252, 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