# 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-4081-39. 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-4081-39` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4081-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-39 - 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 平成八年五月一五日法律第三九号 suppl-4081-39 · https://japanlaw.org/en/local-tax-act/suppl-4081-39 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4081-39/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-1 **第一項** この法律は、平成九年四月一日から施行する。 suppl-4081-39/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-1/par-1 This Act comes into effect on April 1, 1997. machine translation, not official ### 第四十六条（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-4081-39/art-46 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46 **第一項** 施行日前にされた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。）第七十三条の四第一項第一号の二に規定する不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4081-39/art-46/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46/par-1 With regard to real property acquisition tax imposed on the acquisition of real property prescribed in Article 73-4, paragraph (1), item (i)-2 of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act" in this Article), made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定による改正後の地方税法（以下この条において「新地方税法」という。）第三百四十九条の三の規定は、平成十年度以後の年度分の固定資産税について適用し、平成九年度分までの固定資産税については、なお従前の例による。 suppl-4081-39/art-46/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46/par-2 The provisions of Article 349-3 of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax Act" in this Article) apply to fixed assets tax for fiscal years beginning with fiscal year 1998, and with regard to fixed assets tax for fiscal years up to and including fiscal year 1997, the provisions then in force continue to govern. machine translation, not official **第三項** 旧地方税法第五百八十六条第二項第二十七号の二に規定する土地に係る平成九年度分までの土地に対して課する特別土地保有税及び施行日前にされた同号に規定する土地の取得に対して課する特別土地保有税については、なお従前の例による。 suppl-4081-39/art-46/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46/par-3 With regard to special land holding tax imposed on land up to fiscal year 1997 relating to land prescribed in Article 586, paragraph (2), item (xxvii)-2 of the Former Local Tax Act, and special land holding tax imposed on the acquisition, made before the Effective Date, of land prescribed in that item, the provisions then in force continue to govern. machine translation, not official **第四項** 新地方税法第七百二条第二項の規定は、平成十年度以後の年度分の都市計画税について適用し、平成九年度分までの都市計画税については、なお従前の例による。 suppl-4081-39/art-46/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46/par-4 The provisions of Article 702, paragraph (2) of the New Local Tax Act apply to city planning tax for fiscal years beginning with fiscal year 1998, and with regard to city planning tax for fiscal years up to and including fiscal year 1997, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4081-39/art-46/par-1: この条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4081-39/art-46 — https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46 - suppl-4081-39/art-46/par-2: この条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4081-39/art-46 — https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46 - suppl-4081-39/art-46/par-2: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/en/local-tax-act/art-349-3 · https://japanlaw.org/l/325AC0000000226/art-349-3 - suppl-4081-39/art-46/par-4: 新地方税法第七百二条第二項 → 地方税法 第七百二条第二項 (Article 702, paragraph (2)), art-702/par-2 — https://japanlaw.org/en/local-tax-act/art-702/par-2 · https://japanlaw.org/l/325AC0000000226/art-702/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46/par-1 - 地方税法 附則第四十六条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4081-39/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4081-39/art-46/par-2 --- ## 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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-257, 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