# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4)

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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: 第四条 (Supplementary Provisions, Article 4)（地方税法の一部改正に伴う経過措置） — address `suppl-4101-54/art-4`
- 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/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4101-54/art-4
- 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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### 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>

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## Cites
- 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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-20261027T214204-232, 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