# 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-4111-19. 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-4111-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-19 - 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 平成一一年三月三一日法律第一九号 suppl-4111-19 · https://japanlaw.org/en/local-tax-act/suppl-4111-19 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-19/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-1 **第一項** この法律は、平成十一年七月一日から施行する。ただし、次条並びに附則第三条、第十一条、第十二条及び第五十九条の規定は、公布の日から施行する。 suppl-4111-19/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-1/par-1 This Act comes into effect on July 1, 1999; provided, however, that the provisions of the following Article and Articles 3, 11, 12 and 59 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第五十七条（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-4111-19/art-57 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57 **第一項** 前条の規定による改正前の地方税法（以下「旧地方税法」という。）第七十三条の十四第七項、第七十三条の二十七の五第一項及び附則第十一条第十八項に規定する資金の貸付けを受けて不動産を取得した場合における当該不動産の取得に対して課する不動産取得税については、なお従前の例による。 suppl-4111-19/art-57/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-1 The provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property in the case where the real property is acquired with a loan of funds prescribed in Article 73-14, paragraph (7), Article 73-27-5, paragraph (1) and Article 11, paragraph (18) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act"). machine translation, not official **第二項** 旧地方税法第五百八十六条第二項第十二号に規定する事業を実施する場合における当該事業の用に供する土地又はそ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-4111-19/art-57/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-2 The provisions then in force continue to govern special land holding tax imposed on land used for the business prescribed in Article 586, paragraph (2), item (xii) of the Former Local Tax Act, or on its acquisition, in the case where that business is carried out. machine translation, not official **第三項** 旧地方税法第七百一条の三十四第三項第二十号に規定する資金の貸付けを受けて設置され、又は同号に規定する譲渡しを受けた施設に係る事業に対して課する事業に係る事業所税（旧地方税法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。）については、なお従前の例による。 suppl-4111-19/art-57/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-3 The provisions then in force continue to govern business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the Former Local Tax Act) imposed on the business relating to a facility that was installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Local Tax Act or that was transferred as prescribed in that item. machine translation, not official **第四項** 旧地方税法第七百一条の三十四第三項第二十号に規定する資金の貸付けを受けて設置される施設に係る事業所用家屋（旧地方税法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。以下この項において同じ。）の新築若しくは増築又は同号に規定する譲渡しを受けた施設に係る事業所用家屋の取得で、その譲渡しによる取得につき旧地方税法第七百一条の三十二第三項の規定の適用を受けるものの同項の規定により新築若しくは増築とみなされる取得に対して課する新増設に係る事業所税（旧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。）については、なお従前の例による。 suppl-4111-19/art-57/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-4 The provisions then in force continue to govern 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 Former Local Tax Act) imposed on the new construction or extension of a business premises building (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the Former Local Tax Act; the same applies hereinafter in this paragraph) relating to a facility installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Local Tax Act, or on the acquisition of a business premises building relating to a facility transferred as prescribed in that item for which the acquisition by that transfer is subject to the application of Article 701-32, paragraph (3) of the Former Local Tax Act, where that acquisition is deemed to be new construction or extension pursuant to that paragraph. machine translation, not official **第五項** 平成十年四月一日から平成十二年三月三十一日までの間に新たに取得された旧地方税法附則第十五条第四十四項に規定する機械及び装置に対して課する固定資産税については、なお従前の例による。 suppl-4111-19/art-57/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-5 The provisions then in force continue to govern fixed assets tax imposed on machinery and equipment prescribed in Article 15, paragraph (44) of the Supplementary Provisions of the Former Local Tax Act that were newly acquired between April 1, 1998 and March 31, 2000. machine translation, not official ### 第五十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4111-19/art-58 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-58 **第一項** この法律の施行前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。 suppl-4111-19/art-58/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-58/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第五十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4111-19/art-59 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-59 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-59 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4111-19/art-59/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-59/par-1 Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4111-19/art-1/par-1: 第五十九条 → 地方税法 附則第五十九条 (Supplementary Provisions, Article 59), suppl-4111-19/art-59 — https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-59 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-59 - suppl-4111-19/art-57/par-4: この項 → 地方税法 附則第五十七条第四項 (Supplementary Provisions, Article 57, paragraph (4)), suppl-4111-19/art-57/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-4 ## 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-4111-19/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-1/par-1 - 地方税法 附則第五十七条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-19/art-57/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4111-19/art-57/par-4 --- ## 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-20261027T202151-291, 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-20261027T214204-261, 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