# 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-4091-28. 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-4091-28` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4091-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4091-28 - 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 平成九年三月三一日法律第二八号 suppl-4091-28 · https://japanlaw.org/en/local-tax-act/suppl-4091-28 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4091-28/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/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-4091-28/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/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 ### 第八条（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-4091-28/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/art-8 **第一項** 前条の規定による改正後の地方税法（以下「新地方税法」という。）第五百八十六条第二項第十三号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、施行日の属する年の翌年（当該日が一月一日である場合においては、当該日の属する年）の四月一日の属する年度以後の年度分の土地に対して課する特別土地保有税について適用し、当該年度の前年度分までの土地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-4091-28/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/art-8/par-1 The provisions of Article 586, paragraph (2), item (xiii) of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Local Tax Act") (limited to the part concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for the fiscal year that includes April 1 of the year following the year in which the Effective Date falls (or, where that date is January 1, the year in which that date falls) and thereafter, and the provisions then in force continue to govern special land holding tax imposed on land up to the fiscal year preceding that fiscal year. machine translation, not official **第二項** 新地方税法第五百八十六条第二項第十三号の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に対して課すべき特別土地保有税について適用し、施行日前の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-4091-28/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/art-8/par-2 The provisions of Article 586, paragraph (2), item (xiii) of the New Local Tax Act (limited to the part concerning special land holding tax imposed on the acquisition of land) apply to special land holding tax to be imposed on the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date. machine translation, not official **第三項** 新地方税法の規定中新増設に係る事業所税（新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。以下この項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋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について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。 suppl-4091-28/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/art-8/par-3 The provisions of the New Local Tax Act concerning business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Local Tax Act; the same applies hereinafter in this paragraph) apply to business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4091-28/art-8/par-3: 新地方税法第七百一条の三十二第二項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/en/local-tax-act/art-701-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-32/par-2 - suppl-4091-28/art-8/par-3: この項 → 地方税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-4091-28/art-8/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/art-8/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八条第三項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-28/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4091-28/art-8/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-238, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-259, 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