# 地方税法 / Local Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4101-131/art-3. 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: 第三条 (Supplementary Provisions, Article 3) — address `suppl-4101-131/art-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4101-131/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-131/art-3 - 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. --- ### 第三条 suppl-4101-131/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-131/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-131/art-3 **第一項** この法律の施行の際現に効力を有する旧担保附社債信託法等の規定に基づく命令は、新担保附社債信託法等の相当規定に基づく命令としての効力を有するものとする。 suppl-4101-131/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-131/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-131/art-3/par-1 An order based on the provisions of the former Secured Bonds Trust Act, etc. which is in force at the time this Act comes into effect remains in force as an order based on the corresponding provisions of the new Secured Bonds Trust Act, etc.. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第五条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4101-131/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-131/art-5/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-20261027T214204-260, 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