# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4051-4/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-4051-4/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4051-4/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4051-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1 **第一項** この法律は、平成五年四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-4051-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1 This Act comes into effect as of April 1, 1993; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items: machine translation, not official **一** 第一条中地方税法目次の改正規定、同法第三十四条第一項第五号の四、第三百十四条の二第一項第五号の四及び第三百四十九条の三の二の改正規定、同法第七百二条の七を同法第七百二条の八とし、同法第七百二条の三から第七百二条の六までを一条ずつ繰り下げ、同法第七百二条の二の次に一条を加える改正規定、同法附則第十七条の改正規定、同条の次に一条を加える改正規定並びに同法附則第十八条、第十八条の二、第十九条の三、第十九条の四、第二十二条、第二十四条から第二十五条の二まで、第二十七条から第二十八条まで、第二十九条の六第一項及び第二項、第三十一条の三第一項、第三十四条第一項並びに第三十四条の二の改正規定、第三条の規定並びに次条第二項、附則第六条第二項、第七条第六項、第八条、第九条、第十一条第二項、第十六条第二項、第十八条、第二十一条及び第二十四条の規定　平成六年四月一日 suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-1 the provisions amending the table of contents of the Local Tax Act in Article 1; the provisions amending Article 34, paragraph (1), item (v)-4, Article 314-2, paragraph (1), item (v)-4 and Article 349-3-2 of that Act; the provisions making Article 702-7 of that Act Article 702-8 of that Act, moving Articles 702-3 through 702-6 of that Act down by one Article each, and adding one Article after Article 702-2 of that Act; the provisions amending Article 17 of the Supplementary Provisions of that Act; the provisions adding one Article after that Article; the provisions amending Articles 18, 18-2, 19-3, 19-4 and 22, Articles 24 through 25-2, Articles 27 through 28, Article 29-6, paragraphs (1) and (2), Article 31-3, paragraph (1), Article 34, paragraph (1), and Article 34-2 of the Supplementary Provisions of that Act; the provisions of Article 3; and the provisions of paragraph (2) of the following Article, Article 6, paragraph (2), Article 7, paragraph (6), Articles 8 and 9, Article 11, paragraph (2), Article 16, paragraph (2), Articles 18, 21 and 24 of the Supplementary Provisions: April 1, 1994 machine translation, not official **二** 第一条中地方税法附則第十二条の三第三項、第五項及び第七項並びに第三十二条第四項の改正規定並びに同条に二項を加える改正規定（同条第六項に係る部分に限る。）並びに附則第五条第二項から第四項まで及び第十二条第二項の規定　政令で定める日 suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-1/par-1/item-2 the provisions amending Article 12-3, paragraphs (3), (5) and (7) of the Supplementary Provisions of the Local Tax Act in Article 1, the provisions amending Article 32, paragraph (4) of the Supplementary Provisions of that Act, the provisions adding two paragraphs to Article 32 of the Supplementary Provisions of that Act (limited to the part relating to Article 32, paragraph (6) of the Supplementary Provisions of that Act), and the provisions of Article 5, paragraphs (2) through (4) and Article 12, paragraph (2) of the Supplementary Provisions: the date specified by Cabinet Order machine translation, not official --- ## Cites - suppl-4051-4/art-1/par-1/item-1: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4051-4/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-2/par-2 - suppl-4051-4/art-1/par-1/item-1: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4051-4/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-6/par-2 - suppl-4051-4/art-1/par-1/item-1: 第七条第六項 → 地方税法 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4051-4/art-7/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-7/par-6 - suppl-4051-4/art-1/par-1/item-1: 第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4051-4/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-8 - suppl-4051-4/art-1/par-1/item-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4051-4/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-9 - suppl-4051-4/art-1/par-1/item-1: 第十一条第二項 → 地方税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4051-4/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-11/par-2 - suppl-4051-4/art-1/par-1/item-1: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4051-4/art-16/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-16/par-2 - suppl-4051-4/art-1/par-1/item-1: 第十八条 → 地方税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4051-4/art-18 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-18 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-18 - suppl-4051-4/art-1/par-1/item-2: 附則第五条第二項から第四項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4051-4/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-2 - suppl-4051-4/art-1/par-1/item-2: 附則第五条第二項から第四項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4051-4/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-3 - suppl-4051-4/art-1/par-1/item-2: 附則第五条第二項から第四項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4051-4/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-4 - suppl-4051-4/art-1/par-1/item-2: 第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4051-4/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-2 - 地方税法 附則第五条第三項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-3 - 地方税法 附則第五条第四項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-5/par-4 - 地方税法 附則第十二条第二項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-2 - 地方税法 附則第十二条第四項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4051-4/art-12/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-12/par-4 --- ## 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