# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4121-93/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-4121-93/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-93/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-93/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1 **第一項** この法律は、平成十三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-4121-93/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1 This Act comes into effect as of April 1, 2001; provided, however, that the provisions listed in the following items come into effect as of the day specified in each of those items: machine translation, not official **一** 略 suppl-4121-93/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1/item-1 Omitted machine translation, not official **二** 第一条、第二条、第四条及び第五条並びに附則第二条、第三条、第四条第二項、第十三条、第十八条、第十九条、第二十三条及び第二十四条の規定　公布の日から起算して、一月を超えない範囲内において政令で定める日 suppl-4121-93/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-1/par-1/item-2 The provisions of Articles 1, 2, 4 and 5, and the provisions of Article 2, Article 3, Article 4, paragraph (2), Article 13, Article 18, Article 19, Article 23 and Article 24 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation machine translation, not official --- ## Cites - suppl-4121-93/art-1/par-1/item-2: 第二十三条 → 地方税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4121-93/art-23 — https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-23 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-23 - suppl-4121-93/art-1/par-1/item-2: 第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4121-93/art-24 — https://japanlaw.org/en/local-tax-act/suppl-4121-93/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4121-93/art-24 --- ## 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-20261027T214204-263, 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