# 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-4111-73. 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-4111-73` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-73 - 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 平成一一年六月一一日法律第七三号 suppl-4111-73 · https://japanlaw.org/en/local-tax-act/suppl-4111-73 · https://japanlaw.org/l/325AC0000000226/suppl-4111-73 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-73/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-73/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-73/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第十九条まで及び第二十一条から第六十六条までの規定は、平成十一年十月一日から施行する。 suppl-4111-73/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-73/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-73/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 19 and Articles 21 through 66 of the Supplementary Provisions come into effect on October 1, 1999. machine translation, not official ### 第六十三条（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-4111-73/art-63 · https://japanlaw.org/en/local-tax-act/suppl-4111-73/art-63 · https://japanlaw.org/l/325AC0000000226/suppl-4111-73/art-63 **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。）第七百一条の四十一第一項の表の第九号に規定する旧開銀法第十八条第一項第一号の規定による資金の貸付け若しくは同項第五号の規定による資金の出資又は旧北東公庫法第十九条の規定による資金の出資若しくは融通を受けて設置される総合的な流通業務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。）の新築又は増築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。）の課税標準となるべき新増設事業所床面積（旧地方税法第七百一条の三十一第一項第六号に規定する新増設事業所床面積をいう。）の算定については、なお従前の例による。 suppl-4111-73/art-63/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-73/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-73/art-63/par-1 The provisions then in force continue to govern the calculation of the floor area of the new or expanded place of business (meaning the floor area of the new or expanded place of business prescribed in Article 701-31, paragraph (1), item (vi) of the Former Local Tax Act) that is to be the tax base of 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) relating to a comprehensive distribution facility installed with a loan of funds under Article 18, paragraph (1), item (i) of the former Development Bank Act or a capital contribution of funds under item (v) of that paragraph, or a capital contribution or financing of funds under Article 19 of the former Hokkaido-Tohoku Development Finance Corporation Act, as prescribed in item (ix) of the table in Article 701-41, paragraph (1) 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 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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