# 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-4071-47. 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-4071-47` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4071-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4071-47 - 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 平成七年三月二七日法律第四七号 suppl-4071-47 · https://japanlaw.org/en/local-tax-act/suppl-4071-47 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4071-47/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-1 **第一項** この法律は、公布の日から起算して三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-4071-47/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第七条（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-4071-47/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-7 **第一項** 旧融合化法第四条第一項の規定による認定を受けた同項に規定する特定組合（以下この条において「認定特定組合」という。）が、前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）附則第三十二条の三第十一項の政令で定める期間を経過する日までに行う同項の政令で定める施設に係る事業所用家屋（旧地方税法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。）の新築又は増築に対して課すべき新増設に係る事業所税（旧地方税法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。）については、なお従前の例による。 suppl-4071-47/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-7/par-1 For business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act")) to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the Former Local Tax Act) pertaining to the facilities specified by Cabinet Order in Article 32-3, paragraph (11) of the Supplementary Provisions of the Former Local Tax Act that a specified association prescribed in Article 4, paragraph (1) of the Former Fusion Act that has received certification under that paragraph (hereinafter in this Article referred to as a "certified specified association") carries out on or before the day on which the period specified by Cabinet Order in that paragraph elapses, the provisions then in force continue to govern. machine translation, not official **第二項** 旧地方税法附則第三十二条の三の二第二項に規定する事業のうち、同項の政令で定める期間を経過する日以後に最初に終了する事業年度分までの認定特定組合の事業に対して課すべき事業に係る事業所税（旧地方税法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。）のうち資産割（旧地方税法第七百一条の三十一第一項第二号に規定する資産割をいう。）の課税標準となるべき事業所床面積（同項第四号に規定する事業所床面積をいう。）の算定については、なお従前の例による。 suppl-4071-47/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-7/par-2 For the calculation of the floor area of places of business (meaning the floor area of places of business prescribed in Article 701-31, paragraph (1), item (iv) of the Former Local Tax Act) that is to be the tax base of the asset levy (meaning the asset levy prescribed in item (ii) of that paragraph), within the business office tax pertaining to business (meaning the business office tax pertaining to business prescribed in Article 701-32, paragraph (1) of the Former Local Tax Act) to be imposed on the business of certified specified associations for business years up to the first business year ending on or after the day on which the period specified by Cabinet Order in Article 32-3-2, paragraph (2) of the Supplementary Provisions of the Former Local Tax Act elapses, among the business prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4071-47/art-7/par-1: この条 → 地方税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4071-47/art-7 — https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4071-47/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4071-47/art-7/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-20261027T202151-306, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-306, 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-20261027T214204-238, 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