# 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-4031-32. 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-4031-32` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4031-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-32 - 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 平成三年四月一七日法律第三二号 suppl-4031-32 · https://japanlaw.org/en/local-tax-act/suppl-4031-32 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4031-32/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第三条及び第四条の規定は、公布の日から起算して九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-4031-32/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 3 and 4 come into effect on the date specified by Cabinet Order within a period not exceeding nine months from 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-4031-32/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-4 **第一項** 前条の規定による改正後の地方税法（以下「新法」という。）第五百八十六条第二項第一号の九の規定（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、附則第一条の政令で定める日（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ハ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-4031-32/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-4/par-1 The provisions of Article 586, paragraph (2), item (i)-9 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New 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 equipment prescribed in that item, in the case where such equipment, newly constructed or expanded on or after the date specified by Cabinet Order referred to in Article 1 of the Supplementary Provisions (hereinafter referred to as the "Effective Date"), is used for the business prescribed in that item; and with regard to special land holding tax imposed on land used for equipment prescribed in Article 586, paragraph (2), item (i) of the Local Tax Act prior to amendment by the provisions of the preceding Article, in the case where such equipment, newly constructed or expanded before the Effective Date, is used for manufacturing business in a district referred to in item (i), (c) of that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五百八十六条第二項第一号の九の規定（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-4031-32/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-4/par-2 The provisions of Article 586, paragraph (2), item (i)-9 of the New 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 the acquisition of land on or after the Effective Date, and with regard to special land holding tax imposed on the acquisition of land before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4031-32/art-1/par-1: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4031-32/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-4 - suppl-4031-32/art-4/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4031-32/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-32/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/art-1/par-1 - 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-4031-32/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-32/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-253, 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