# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)
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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4121-4/art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1
- 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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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4121-4/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1
**第一項** この法律は、平成十二年四月一日から施行する。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。
suppl-4121-4/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1
This Act comes into effect as of April 1, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
machine translation, not official
**一** 第一条中地方税法第七十三条の七第十号の改正規定、同法第七十三条の二十七の八の次に一条を加える改正規定及び同法第六百三条の改正規定 農地法の一部を改正する法律（平成十二年法律第百四十三号）の施行の日
suppl-4121-4/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-1
The provisions amending Article 73-7, item (x) of the Local Tax Act, the provisions adding one Article after Article 73-27-8 of that Act, and the provisions amending Article 603 of that Act in Article 1: the date of enforcement of the Act Partially Amending the Cropland Act (Act No. 143 of 2000)
machine translation, not official
**二** 第一条中地方税法第七十三条の十四第六項及び第五百八十六条第二項第九号の二の改正規定、同法附則第十五条第三十三項の改正規定（「平成十二年三月三十一日」を「平成十四年三月三十一日」に改める部分を除く。）並びに同条第三十五項を削り、同条第三十四項を同条第三十五項とし、同条第三十三項の次に一項を加える改正規定並びに附則第七条第十二項及び第十三項の規定 食品流通構造改善促進法の一部を改正する法律（平成十二年法律第六十六号）の施行の日
suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-2
The provisions amending Article 73-14, paragraph (6) and Article 586, paragraph (2), item (ix)-2 of the Local Tax Act, the provisions amending Article 15, paragraph (33) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2000" with "March 31, 2002"), the provisions deleting paragraph (35) of that Article, making paragraph (34) of that Article paragraph (35) of that Article, and adding one paragraph after paragraph (33) of that Article in Article 1, and the provisions of Article 7, paragraphs (12) and (13) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Food Distribution Structure (Act No. 66 of 2000)
machine translation, not official
**三** 第一条中地方税法第七百一条の三十四第八項の次に一項を加える改正規定、同法附則第十一条に二項を加える改正規定（同条第二十八項に係る部分に限る。）及び同法附則第十五条に四項を加える改正規定（同条第四十八項に係る部分に限る。） 高齢者、身体障害者等の公共交通機関を利用した移動の円滑化の促進に関する法律（平成十二年法律第六十八号）の施行の日
suppl-4121-4/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-1/par-1/item-3
The provisions adding one paragraph after Article 701-34, paragraph (8) of the Local Tax Act, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (28) of that Article), and the provisions adding four paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (48) of that Article) in Article 1: the date of enforcement of the Act on Promotion of Smooth Mobility of Elderly Persons, Physically Disabled Persons, etc. Using Public Transportation Facilities (Act No. 68 of 2000)
machine translation, not official
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## Cites
- suppl-4121-4/art-1/par-1/item-2: 附則第七条第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-4121-4/art-7/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-12
- suppl-4121-4/art-1/par-1/item-2: 第十三項 → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-4121-4/art-7/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-13
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 附則第七条第十二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-7/par-12
- 地方税法 附則第十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-19/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-19/par-1
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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-20261027T214204-261, 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