# 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-4071-40/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-4071-40/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-4071-40/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-40/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-4071-40/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1 **第一項** この法律は、平成七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-4071-40/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1 This Act comes into effect on April 1, 1995; 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** 第三百四十九条の三第二十七項及び第三十項から第三十三項までの改正規定、附則第五条の改正規定、附則第三十四条第一項の改正規定（「第三項第三号」を「第四項第三号」に改める部分を除く。）、同条第三項の改正規定（同項を同条第四項とする部分を除く。）、同条第四項の改正規定（「第三百十四条の二の規定」と」の下に「、「百分の二」とあるのは「百分の五・五」と、「八十万円」とあるのは「二百二十万円」と」を加える部分に限る。）、附則第三十四条の二第一項及び第二項の改正規定、同条第四項の改正規定（「第二項中「前条第一項」とあるのは「前条第四項において準用する同条第一項」を「第二項中「前条第一項」とあるのは「前条第五項において準用する同条第一項」に改める部分を除く。）、附則第三十四条の三第一項の改正規定（「額は」の下に「、同条第一項各号の規定にかかわらず」を加える部分に限る。）、同条第三項の改正規定（「附則第三十四条第四項」を「附則第三十四条第五項」に改める部分を除く。）、附則第三十五条第一項第一号の改正規定（「附則第三十四条第三項第三号」を「附則第三十四条第四項第三号」に改める部分を除く。）、同項第二号の改正規定並びに同条第四項の改正規定（「第三十一条第五項第二号」を「第三十一条第六項第二号」に改める部分に限る。）並びに附則第六条第四項及び第五項、第十二条第二項及び第三項、第十三条第一項、第二項、第四項及び第五項並びに第十四条の規定　平成八年四月一日 suppl-4071-40/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-1 the provisions amending Article 349-3, paragraphs (27) and (30) through (33); the provisions amending Article 5 of the Supplementary Provisions; the provisions amending Article 34, paragraph (1) of the Supplementary Provisions (excluding the part replacing "paragraph (3), item (iii)" with "paragraph (4), item (iii)"); the provisions amending Article 34, paragraph (3) of the Supplementary Provisions (excluding the part making that paragraph paragraph (4) of that Article); the provisions amending Article 34, paragraph (4) of the Supplementary Provisions (limited to the part adding ", '2 percent' is deemed to be replaced with '5.5 percent', and '800,000 yen' is deemed to be replaced with '2,200,000 yen'" after "the provisions of Article 314-2' with"); the provisions amending Article 34-2, paragraphs (1) and (2) of the Supplementary Provisions; the provisions amending Article 34-2, paragraph (4) of the Supplementary Provisions (excluding the part replacing "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article'" with "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article'"); the provisions amending Article 34-3, paragraph (1) of the Supplementary Provisions (limited to the part adding ", notwithstanding the provisions of each item of paragraph (1) of that Article" after "the amount"); the provisions amending Article 34-3, paragraph (3) of the Supplementary Provisions (excluding the part replacing "Article 34, paragraph (4) of the Supplementary Provisions" with "Article 34, paragraph (5) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (1), item (i) of the Supplementary Provisions (excluding the part replacing "Article 34, paragraph (3), item (iii) of the Supplementary Provisions" with "Article 34, paragraph (4), item (iii) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (1), item (ii) of the Supplementary Provisions; the provisions amending Article 35, paragraph (4) of the Supplementary Provisions (limited to the part replacing "Article 31, paragraph (5), item (ii)" with "Article 31, paragraph (6), item (ii)"); and the provisions of Article 6, paragraphs (4) and (5), Article 12, paragraphs (2) and (3), Article 13, paragraphs (1), (2), (4) and (5) and Article 14 of the Supplementary Provisions: April 1, 1996 machine translation, not official **二** 附則第三十四条第一項の改正規定（「第三項第三号」を「第四項第三号」に改める部分に限る。）、同項の次に一項を加える改正規定、同条第二項の改正規定、同条第三項の改正規定（同項を同条第四項とする部分に限る。）、同条第四項の改正規定（「第三百十四条の二の規定」と」の下に「、「百分の二」とあるのは「百分の五・五」と、「八十万円」とあるのは「二百二十万円」と」を加える部分を除く。）、同条に二項を加える改正規定、附則第三十四条の二第四項の改正規定（「第二項中「前条第一項」とあるのは「前条第四項において準用する同条第一項」を「第二項中「前条第一項」とあるのは「前条第五項において準用する同条第一項」に改める部分に限る。）、附則第三十四条の三第一項の改正規定（「額は」の下に「、同条第一項各号の規定にかかわらず」を加える部分を除く。）、同条第三項の改正規定（「附則第三十四条第四項」を「附則第三十四条第五項」に改める部分に限る。）、附則第三十五条第一項第一号の改正規定（「附則第三十四条第三項第三号」を「附則第三十四条第四項第三号」に改める部分に限る。）、同条第二項の改正規定及び同条第四項の改正規定（「第三十一条第五項第二号」を「第三十一条第六項第二号」に改める部分を除く。）並びに附則第十三条第三項の規定　平成九年四月一日 suppl-4071-40/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-2 the provisions amending Article 34, paragraph (1) of the Supplementary Provisions (limited to the part replacing "paragraph (3), item (iii)" with "paragraph (4), item (iii)"); the provisions adding one paragraph after that paragraph; the provisions amending Article 34, paragraph (2) of the Supplementary Provisions; the provisions amending Article 34, paragraph (3) of the Supplementary Provisions (limited to the part making that paragraph paragraph (4) of that Article); the provisions amending Article 34, paragraph (4) of the Supplementary Provisions (excluding the part adding ", '2 percent' is deemed to be replaced with '5.5 percent', and '800,000 yen' is deemed to be replaced with '2,200,000 yen'" after "the provisions of Article 314-2' with"); the provisions adding two paragraphs to Article 34 of the Supplementary Provisions; the provisions amending Article 34-2, paragraph (4) of the Supplementary Provisions (limited to the part replacing "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) of the preceding Article'" with "paragraph (2), 'paragraph (1) of the preceding Article' is deemed to be replaced with 'paragraph (1) of the preceding Article as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article'"); the provisions amending Article 34-3, paragraph (1) of the Supplementary Provisions (excluding the part adding ", notwithstanding the provisions of each item of paragraph (1) of that Article" after "the amount"); the provisions amending Article 34-3, paragraph (3) of the Supplementary Provisions (limited to the part replacing "Article 34, paragraph (4) of the Supplementary Provisions" with "Article 34, paragraph (5) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (1), item (i) of the Supplementary Provisions (limited to the part replacing "Article 34, paragraph (3), item (iii) of the Supplementary Provisions" with "Article 34, paragraph (4), item (iii) of the Supplementary Provisions"); the provisions amending Article 35, paragraph (2) of the Supplementary Provisions; the provisions amending Article 35, paragraph (4) of the Supplementary Provisions (excluding the part replacing "Article 31, paragraph (5), item (ii)" with "Article 31, paragraph (6), item (ii)"); and the provisions of Article 13, paragraph (3) of the Supplementary Provisions: April 1, 1997 machine translation, not official **三** 第五十三条第三項及び第三百二十一条の八第三項の改正規定（これらの規定の改正規定中「（同条第十六項において準用する場合を含む。）」を削る部分を除く。）　中小企業の創造的事業活動の促進に関する臨時措置法（平成七年法律第四十七号）の施行の日 suppl-4071-40/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-3 the provisions amending Article 53, paragraph (3) and Article 321-8, paragraph (3) (excluding the part deleting "(including the case where applied mutatis mutandis pursuant to paragraph (16) of the same Article)" in those amending provisions): the date of enforcement of the Act on Temporary Measures for Promoting Creative Business Activities of Small and Medium-Sized Enterprises (Act No. 47 of 1995) machine translation, not official **四** 附則第八条第一項及び第二項の改正規定（これらの規定の改正規定中「平成七年三月三十一日」を「平成九年三月三十一日」に改める部分を除く。）　特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号）の施行の日 suppl-4071-40/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-1/par-1/item-4 the provisions amending Article 8, paragraphs (1) and (2) of the Supplementary Provisions (excluding the part replacing "March 31, 1995" with "March 31, 1997" in those amending provisions): the date of enforcement of the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995) machine translation, not official --- ## Cites - suppl-4071-40/art-1/par-1/item-1: 附則第六条第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4071-40/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-4 - suppl-4071-40/art-1/par-1/item-1: 第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4071-40/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-6/par-5 - suppl-4071-40/art-1/par-1/item-1: 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-4071-40/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-2 - suppl-4071-40/art-1/par-1/item-1: 第三項 → 地方税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4071-40/art-12/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-12/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-12/par-3 - suppl-4071-40/art-1/par-1/item-1: 第十三条第一項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4071-40/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-1 - suppl-4071-40/art-1/par-1/item-1: 第二項 → 地方税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4071-40/art-13/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-2 - suppl-4071-40/art-1/par-1/item-1: 第四項 → 地方税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4071-40/art-13/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-4 - suppl-4071-40/art-1/par-1/item-1: 第五項 → 地方税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4071-40/art-13/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-5 - suppl-4071-40/art-1/par-1/item-1: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-40/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-14 - suppl-4071-40/art-1/par-1/item-2: 附則第十三条第三項 → 地方税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4071-40/art-13/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4071-40/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4071-40/art-13/par-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-20261027T214204-256, 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