# 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-4111-222. 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-4111-222`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-222
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-222
- 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 平成一一年一二月二二日法律第二二二号
<sup>suppl-4111-222 · https://japanlaw.org/en/local-tax-act/suppl-4111-222 · https://japanlaw.org/l/325AC0000000226/suppl-4111-222</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-222/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-222/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-222/art-1</sup>

**第一項**  この法律は、公布の日から起算して二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。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4111-222/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-222/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-222/art-1/par-1</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding two months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days respectively specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4111-222/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-222/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-222/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第五条の規定並びに附則第八条、第十二条、第十三条及び第三十三条の規定、附則第三十五条中中央省庁等改革関係法施行法（平成十一年法律第百六十号）第九百五条の改正規定並びに附則第三十七条の規定　公布の日から起算して三月を超えない範囲内において政令で定める日
  <sup>suppl-4111-222/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4111-222/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-222/art-1/par-1/item-2</sup>
  The provisions of Article 5, the provisions of Articles 8, 12, 13 and 33 of the Supplementary Provisions, the provisions in Article 35 of the Supplementary Provisions amending Article 905 of the Act on the Enforcement of Acts Related to the Reform of Central Government Ministries and Agencies (Act No. 160 of 1999), and the provisions of Article 37 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation
  <sup>machine translation, not official</sup>

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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-20261027T214204-262, 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