# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4031-82`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4031-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4031-82
- 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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## 附　則 平成三年五月二四日法律第八二号
<sup>suppl-4031-82 · https://japanlaw.org/en/local-tax-act/suppl-4031-82 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4031-82/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-82/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、この法律の施行の日が次の各号に定める日前となる場合には、当該各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4031-82/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-82/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that if the date of enforcement of this Act falls before the dates specified in the following items, the provisions set forth in each such item come into effect on the date specified in that item.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4031-82/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4031-82/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第五条第五項（第二号に係る部分に限る。）、第七条（第五条第五項第二号に掲げる認定に係る部分に限る。）及び第九条から第十四条まで並びに次条から附則第六条までの規定　民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法の一部を改正する法律（平成三年法律第八十三号）の施行の日
  <sup>suppl-4031-82/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4031-82/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82/art-1/par-1/item-2</sup>
  the provisions of Article 5, paragraph (5) (limited to the part relating to item (ii)), Article 7 (limited to the part relating to the certification set forth in Article 5, paragraph (5), item (ii)), Articles 9 through 14, and the following Article through Article 6 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses (Act No. 83 of 1991)
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4031-82/art-1/par-1/item-2: 第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4031-82/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4031-82/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82/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二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4031-82/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4031-82/art-1/par-1/item-2

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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-20261027T214204-253, 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