# 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-4061-15/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-4061-15/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-4061-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4061-15/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-4061-15/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1 **第一項** この法律は、平成六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-4061-15/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1 This Act comes into effect on April 1, 1994; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第一条中地方税法第二十四条の五及び第二百九十五条の改正規定並びに同法附則第三十三条の三第三項第一号の改正規定、同条第四項の改正規定（「第二十四条の五第一項第三号」を「第二十四条の五第一項第二号」に、「第二百九十五条第一項第三号」を「第二百九十五条第一項第二号」に改める部分に限る。）、同法附則第三十四条第三項第一号の改正規定、同条第四項の改正規定（「第二十四条の五第一項第三号」を「第二十四条の五第一項第二号」に、「第二百九十五条第一項第三号」を「第二百九十五条第一項第二号」に改める部分に限る。）、同法附則第三十四条の二及び第三十五条の二第五項第一号の改正規定並びに同条第六項の改正規定（「第二十四条の五第一項第三号」を「第二十四条の五第一項第二号」に、「第二百九十五条第一項第三号」を「第二百九十五条第一項第二号」に改める部分に限る。）並びに次条第二項、附則第六条第二項及び第十五条の規定　平成七年四月一日 suppl-4061-15/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1/item-1 the provisions amending Articles 24-5 and 295 of the Local Tax Act in Article 1; the provisions amending Article 33-3, paragraph (3), item (i) of the Supplementary Provisions of that Act; the provisions amending Article 33-3, paragraph (4) of the Supplementary Provisions of that Act (limited to the part replacing "Article 24-5, paragraph (1), item (iii)" with "Article 24-5, paragraph (1), item (ii)" and "Article 295, paragraph (1), item (iii)" with "Article 295, paragraph (1), item (ii)"); the provisions amending Article 34, paragraph (3), item (i) of the Supplementary Provisions of that Act; the provisions amending Article 34, paragraph (4) of the Supplementary Provisions of that Act (limited to the part replacing "Article 24-5, paragraph (1), item (iii)" with "Article 24-5, paragraph (1), item (ii)" and "Article 295, paragraph (1), item (iii)" with "Article 295, paragraph (1), item (ii)"); the provisions amending Article 34-2 and Article 35-2, paragraph (5), item (i) of the Supplementary Provisions of that Act; the provisions amending Article 35-2, paragraph (6) of the Supplementary Provisions of that Act (limited to the part replacing "Article 24-5, paragraph (1), item (iii)" with "Article 24-5, paragraph (1), item (ii)" and "Article 295, paragraph (1), item (iii)" with "Article 295, paragraph (1), item (ii)"); and the provisions of paragraph (2) of the following Article, Article 6, paragraph (2) and Article 15 of the Supplementary Provisions: April 1, 1995 machine translation, not official **二** 第一条中地方税法第五百八十六条第二項第二号に次のように加える改正規定及び同法附則第十五条第七項の改正規定（「又は湖沼水質保全特別措置法」を「湖沼水質保全特別措置法」に改める部分及び「汚水を」を「汚水を処理し、又は特定水道利水障害の防止のための水道水源水域の水質の保全に関する特別措置法第二条第五項に規定する水道水源特定施設を設置する同条第六項に規定する水道水源特定事業場の汚水若しくは廃液を」に改める部分に限る。）　特定水道利水障害の防止のための水道水源水域の水質の保全に関する特別措置法（平成六年法律第九号）の施行の日 suppl-4061-15/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-1/par-1/item-2 the provisions adding the following to Article 586, paragraph (2), item (ii) of the Local Tax Act in Article 1, and the provisions amending Article 15, paragraph (7) of the Supplementary Provisions of that Act (limited to the part replacing "or the Act on Special Measures concerning Conservation of Lake Water Quality" with "the Act on Special Measures concerning Conservation of Lake Water Quality" and the part replacing "sewage" with "sewage and treats it, or the sewage or waste liquid of a specified water source workplace prescribed in Article 2, paragraph (6) of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization that installs a specified water source facility prescribed in paragraph (5) of that Article"): the date of enforcement of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization (Act No. 9 of 1994) machine translation, not official --- ## Cites - suppl-4061-15/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-4061-15/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2 - suppl-4061-15/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-4061-15/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-6/par-2 - suppl-4061-15/art-1/par-1/item-1: 第十五条 → 地方税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4061-15/art-15 — https://japanlaw.org/en/local-tax-act/suppl-4061-15/art-15 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-15 --- ## 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-20261027T214204-255, 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