# 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-4121-97. 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-4121-97` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4121-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4121-97 - 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 平成一二年五月三一日法律第九七号 suppl-4121-97 · https://japanlaw.org/en/local-tax-act/suppl-4121-97 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-97/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。 suppl-4121-97/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第二十八条（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-4121-97/art-28 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28 **第一項** 第七条の規定による改正後の地方税法附則第五条の規定は、平成十三年度以後の年度分の個人の道府県民税及び市町村民税について適用し、平成十二年度分までの個人の道府県民税及び市町村民税については、なお従前の例による。 suppl-4121-97/art-28/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28/par-1 The provisions of Article 5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 7 apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 2000. machine translation, not official **第二項** 第七条の規定による改正前の地方税法附則第十一条第十九項の規定は、旧特定目的会社による不動産の取得が施行日から平成十四年三月三十一日までに行われたときに限り、当該取得に対して課すべき不動産取得税については、なおその効力を有する。 suppl-4121-97/art-28/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-28/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-28/par-2 The provisions of Article 11, paragraph (19) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 7 remain in force with respect to real property acquisition tax to be imposed on an acquisition of real property by a former special purpose company only where that acquisition is made between the Effective Date and March 31, 2002. machine translation, not official ### 第六十四条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4121-97/art-64 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-64 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-64/par-1 Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions. machine translation, not official ### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4121-97/art-65 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-65 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-65 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4121-97/art-65/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-65/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4121-97/art-67 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-67 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-67 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4121-97/art-67/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-67/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-67/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4121-97/art-28/par-1: 地方税法附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3251-226/art-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5 - suppl-4121-97/art-64/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-1 - suppl-4121-97/art-64/par-1: この条 → 地方税法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4121-97/art-64 — https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-64 - suppl-4121-97/art-65/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第六十四条第一項（処分等の効力） — https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-64/par-1 - 地方税法 附則第六十五条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-97/art-65/par-1 --- ## 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-20261027T202151-291, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-306, 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-20261027T214204-255, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-260, 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