# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4081-12/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-4081-12/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-12/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-12/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1</sup>

**第一項**  この法律は、平成八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。
<sup>suppl-4081-12/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1</sup>
This Act comes into effect as of April 1, 1996; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第三百四十九条の三第二十一項の改正規定、同条に一項を加える改正規定、同法第七百二条第二項の改正規定、同法附則第三十三条の三第二項及び第三項、附則第三十三条の四第三項並びに附則第三十四条の改正規定、同法附則第三十四条の二第一項の改正規定（「（同条第二項の規定により読み替えて適用される場合を含む。）」を削る部分に限る。）、同条第四項の改正規定（「前条第五項」を「前条第四項」に改める部分に限る。）並びに同法附則第三十四条の三第一項及び第三項並びに附則第三十五条の改正規定並びに附則第六条第五項、第十一条第二項及び第十二条第一項の規定　平成九年四月一日
  <sup>suppl-4081-12/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-1</sup>
  the provisions amending Article 349-3, paragraph (21) of the Local Tax Act in Article 1, the provisions adding one paragraph to Article 349-3 of that Act, the provisions amending Article 702, paragraph (2) of that Act, the provisions amending Article 33-3, paragraphs (2) and (3), Article 33-4, paragraph (3) and Article 34 of the Supplementary Provisions of that Act, the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article"), and the provisions amending Article 34-3, paragraphs (1) and (3) and Article 35 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (5), Article 11, paragraph (2) and Article 12, paragraph (1) of the Supplementary Provisions: April 1, 1997;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法附則第三十四条の二の改正規定（同条第一項の改正規定中「（同条第二項の規定により読み替えて適用される場合を含む。）」を削る部分及び同条第四項の改正規定中「前条第五項」を「前条第四項」に改める部分を除く。）及び附則第十二条第二項の規定　平成十年四月一日
  <sup>suppl-4081-12/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-2</sup>
  the provisions amending Article 34-2 of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part in the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)" and the part in the provisions amending paragraph (4) of that Article replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article") and the provisions of Article 12, paragraph (2) of the Supplementary Provisions: April 1, 1998;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第三百四十九条の三第五項の改正規定及び附則第六条第四項の規定　海上運送法の一部を改正する法律（平成八年法律第九十九号）の施行の日
  <sup>suppl-4081-12/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-1/par-1/item-3</sup>
  the provisions amending Article 349-3, paragraph (5) of the Local Tax Act in Article 1 and the provisions of Article 6, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Marine Transportation Act (Act No. 99 of 1996).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4081-12/art-1/par-1/item-1: 附則第六条第五項 → 地方税法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-4081-12/art-6/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-5
- suppl-4081-12/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-4081-12/art-11/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-11/par-2
- suppl-4081-12/art-1/par-1/item-1: 第十二条第一項 → 地方税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4081-12/art-12/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12/par-1
- suppl-4081-12/art-1/par-1/item-2: 附則第十二条第二項 → 地方税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4081-12/art-12/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-12/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-12/par-2
- suppl-4081-12/art-1/par-1/item-3: 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-4081-12/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4081-12/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-12/art-6/par-4

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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-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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27