# 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-4111-20. 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-4111-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-20 - 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二〇号 suppl-4111-20 · https://japanlaw.org/en/local-tax-act/suppl-4111-20 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-20/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十二条から第四十九条までの規定は、公布の日から起算して九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-4111-20/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 12 through 49 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation. machine translation, not official ### 第四十六条（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-4111-20/art-46 · https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-46 **第一項** 機構が附則第六条第一項の規定により事業団から承継し、かつ、附則第十一条第二項の業務の用に供する固定資産のうち、附則第十二条の規定の施行の日の前日において前条の規定による改正前の地方税法（次項において「旧地方税法」という。）第三百四十八条第二項第十九号の規定（旧法第十九条第一項第五号に規定する業務に係る部分に限る。）の適用があったもの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-4111-20/art-46/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-46/par-1 The provisions then in force continue to govern fixed assets tax imposed on those fixed assets that the Organization succeeded to from the Corporation pursuant to Article 6, paragraph (1) of the Supplementary Provisions and that are used for the services referred to in Article 11, paragraph (2) of the Supplementary Provisions, to which, on the day preceding the date of enforcement of the provisions of Article 12 of the Supplementary Provisions, the provisions of Article 348, paragraph (2), item (xix) of the Local Tax Act prior to amendment by the provisions of the preceding Article (referred to as the "Former Local Tax Act" in the following paragraph) (limited to the part concerning the services prescribed in Article 19, paragraph (1), item (v) of the Former Act) applied. machine translation, not official **第二項** 機構が附則第六条第一項の規定により事業団から承継し、かつ、附則第十一条第二項の業務の用に供する土地のうち、附則第十二条の規定の施行の日の前日において旧地方税法第五百八十六条第二項第五号の五の規定の適用があったもの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-4111-20/art-46/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-46/par-2 The provisions then in force continue to govern special land holding tax imposed on those lands that the Organization succeeded to from the Corporation pursuant to Article 6, paragraph (1) of the Supplementary Provisions and that are used for the services referred to in Article 11, paragraph (2) of the Supplementary Provisions, to which, on the day preceding the date of enforcement of the provisions of Article 12 of the Supplementary Provisions, the provisions of Article 586, paragraph (2), item (v)-5 of the Former Local Tax Act applied. machine translation, not official --- ## Cites - suppl-4111-20/art-46/par-1: 次項 → 地方税法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-4111-20/art-46/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-46/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第四十六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-20/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-20/art-46/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-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-20261027T214204-261, 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