# 地方税法 / Local Tax Act — 第百六十二条 (Supplementary Provisions, Article 162)

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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: 第百六十二条 (Supplementary Provisions, Article 162)（手数料に関する経過措置） — address `suppl-4111-87/art-162`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4111-87/art-162
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4111-87/art-162
- 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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### 第百六十二条（手数料に関する経過措置） — Transitional Measures Concerning Fees
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-87/art-162 · https://japanlaw.org/en/local-tax-act/suppl-4111-87/art-162 · https://japanlaw.org/l/325AC0000000226/suppl-4111-87/art-162</sup>

**第一項**  施行日前においてこの法律による改正前のそれぞれの法律（これに基づく命令を含む。）の規定により納付すべきであった手数料については、この法律及びこれに基づく政令に別段の定めがあるもののほか、なお従前の例による。
<sup>suppl-4111-87/art-162/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4111-87/art-162/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-87/art-162/par-1</sup>
The provisions then in force continue to govern fees that were to be paid before the Effective Date pursuant to the provisions of the respective Acts prior to amendment by this Act (including orders based on them), except as otherwise provided for in this Act or a Cabinet Order based on it.
<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-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