# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4101-54`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4101-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-54
- 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 平成一〇年五月八日法律第五四号
<sup>suppl-4101-54 · https://japanlaw.org/en/local-tax-act/suppl-4101-54 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-54/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-1</sup>

**第一項**  この法律は、平成十二年四月一日から施行する。ただし、第一条中地方自治法別表第一から別表第四までの改正規定（別表第一中第八号の二を削り、第八号の三を第八号の二とし、第八号の四及び第九号の三を削り、第九号の四を第九号の三とし、第九号の五を第九号の四とする改正規定、同表第二十号の五の改正規定、別表第二第二号（十の三）の改正規定並びに別表第三第二号の改正規定を除く。）並びに附則第七条及び第九条の規定は、公布の日から施行する。
<sup>suppl-4101-54/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-1/par-1</sup>
This Act comes into effect on April 1, 2000; provided, however, that the amending provisions of Appended Table 1 through Appended Table 4 of the Local Autonomy Act in Article 1 (excluding the amending provisions that delete item (viii)-2 of Appended Table 1, make item (viii)-3 item (viii)-2, delete item (viii)-4 and item (ix)-3, make item (ix)-4 item (ix)-3, and make item (ix)-5 item (ix)-4, the amending provisions of item (xx)-5 of that Table, the amending provisions of Appended Table 2, item (ii), (10)-3, and the amending provisions of Appended Table 3, item (ii)) and the provisions of Articles 7 and 9 of the Supplementary Provisions come into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

### 第四条（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-4101-54/art-4 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-4</sup>

**第一項**  第三条の規定による改正後の地方税法第百三条の規定は、この法律の施行の日（以下「施行日」という。）以後におけるゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前におけるゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。
<sup>suppl-4101-54/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-4/par-1</sup>
The provisions of Article 103 of the Local Tax Act as amended by the provisions of Article 3 apply to golf course use tax to be imposed on the use of a golf course on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern golf course use tax imposed on the use of a golf course before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  第三条の規定による改正後の地方税法の規定中入湯税に関する部分は、施行日以後における入湯に対して課すべき入湯税について適用し、施行日前における入湯に対して課する入湯税については、なお従前の例による。
<sup>suppl-4101-54/art-4/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-4/par-2</sup>
The provisions of the Local Tax Act as amended by the provisions of Article 3 concerning bathing tax apply to bathing tax to be imposed on bathing on or after the Effective Date, and the provisions then in force continue to govern bathing tax imposed on bathing before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  施行日前に行われた地方税法第四百六十五条第一項の売渡し又は同条第二項の売渡し若しくは消費等に係る製造たばこに対して課する特別区たばこ税については、なお従前の例による。
<sup>suppl-4101-54/art-4/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-4/par-3</sup>
The provisions then in force continue to govern special ward tobacco tax imposed on manufactured tobacco relating to a sale under Article 465, paragraph (1) of the Local Tax Act, or a sale or consumption, etc. under paragraph (2) of that Article, made before the Effective Date.
<sup>machine translation, not official</sup>

### 第八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-54/art-8 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-8</sup>

**第一項**  この法律の施行前にした行為及びこの法律の附則において従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4101-54/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-8/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the Supplementary Provisions of this Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-54/art-9 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-9</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行のため必要な経過措置は、政令で定める。
<sup>suppl-4101-54/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-9/par-1</sup>
In addition to what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4101-54/art-1/par-1: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4101-54/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-9
- suppl-4101-54/art-4/par-1: 地方税法第百三条 → 地方税法 第百三条 (Article 103), art-103 — https://japanlaw.org/en/local-tax-act/art-103 · https://japanlaw.org/l/325AC0000000226/art-103
- suppl-4101-54/art-4/par-3: 地方税法第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/en/local-tax-act/art-465/par-1 · https://japanlaw.org/l/325AC0000000226/art-465/par-1
- suppl-4101-54/art-4/par-3: 同条第二項 → 地方税法 第四百六十五条第二項 (Article 465, paragraph (2)), art-465/par-2 — https://japanlaw.org/en/local-tax-act/art-465/par-2 · https://japanlaw.org/l/325AC0000000226/art-465/par-2
- suppl-4101-54/art-9/par-1: 附則第二条から前条まで → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4101-54/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-4
- suppl-4101-54/art-9/par-1: 附則第二条から前条まで → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4101-54/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-8

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-1/par-1
- 地方税法 附則第九条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4101-54/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-9/par-1

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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-20261027T214204-003, 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-20261027T214204-235, translated 2026-10-28
- 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