# 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-4081-82. 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-4081-82`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4081-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4081-82
- 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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## 附　則 平成八年六月一四日法律第八二号
<sup>suppl-4081-82 · https://japanlaw.org/en/local-tax-act/suppl-4081-82 · https://japanlaw.org/l/325AC0000000226/suppl-4081-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-82/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-82/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-82/art-1</sup>

**第一項**  この法律は、平成九年四月一日から施行する。
<sup>suppl-4081-82/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-82/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-82/art-1/par-1</sup>
This Act comes into effect on April 1, 1997.
<sup>machine translation, not official</sup>

### 第百三十条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-82/art-130 · https://japanlaw.org/en/local-tax-act/suppl-4081-82/art-130 · https://japanlaw.org/l/325AC0000000226/suppl-4081-82/art-130</sup>

**第一項**  附則第三十二条第二項に規定する存続組合に対する前条の規定による改正後の地方税法第二十五条第一項第二号、第七十二条の五第一項第四号及び第二百九十六条第一項第二号の規定の適用については、これらの規定中「国家公務員共済組合及び国家公務員共済組合連合会」とあるのは、「国家公務員共済組合及び厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三十二条第二項に規定する存続組合並びに国家公務員共済組合連合会」とする。
<sup>suppl-4081-82/art-130/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4081-82/art-130/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4081-82/art-130/par-1</sup>
With regard to the application of the provisions of Article 25, paragraph (1), item (ii), Article 72-5, paragraph (1), item (iv) and Article 296, paragraph (1), item (ii) of the Local Tax Act as amended by the provisions of the preceding Article to the surviving associations prescribed in Article 32, paragraph (2) of the Supplementary Provisions, in those provisions, "National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations" is deemed to be replaced with "National Public Servants Mutual Aid Associations, the surviving associations prescribed in Article 32, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996), and the Federation of National Public Service Personnel Mutual Aid Associations".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4081-82/art-130/par-1: 地方税法第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-1/item-2
- suppl-4081-82/art-130/par-1: 第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4
- suppl-4081-82/art-130/par-1: 第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2

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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-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