# 地方税法 / Local Tax Act — 附 則 (Supplementary Provisions)
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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: 附 則 (Supplementary Provisions) — address `suppl-4131-101`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4131-101
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-101
- 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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## 附 則 平成一三年七月四日法律第一〇一号
suppl-4131-101 · https://japanlaw.org/en/local-tax-act/suppl-4131-101 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4131-101/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-1
**第一項** この法律は、平成十四年四月一日から施行する。
suppl-4131-101/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-1/par-1
This Act comes into effect on April 1, 2002.
machine translation, not official
### 第九十五条（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-4131-101/art-95 · https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-95 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-95
**第一項** 存続組合に対する前条の規定による改正後の地方税法第七十二条の五第一項第四号及び第三百四十八条第四項の規定の適用については、同法第七十二条の五第一項第四号中「日本私立学校振興・共済事業団」とあるのは「日本私立学校振興・共済事業団、厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二十五条第三項に規定する存続組合」と、同法第三百四十八条第四項中「国民健康保険団体連合会」とあるのは「国民健康保険団体連合会、厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律附則第二十五条第三項に規定する存続組合」とする。
suppl-4131-101/art-95/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-95/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-95/par-1
With regard to the application of the provisions of Article 72-5, paragraph (1), item (iv) and Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding Article to a surviving association, the phrase "Promotion and Mutual Aid Corporation for Private Schools of Japan" in Article 72-5, paragraph (1), item (iv) of that Act is deemed to be replaced with "Promotion and Mutual Aid Corporation for Private Schools of Japan, the surviving association prescribed in Article 25, paragraph (3) of the Supplementary Provisions of the Act to Repeal the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001)", and the phrase "Federation of National Health Insurance Associations" in Article 348, paragraph (4) of that Act is deemed to be replaced with "Federation of National Health Insurance Associations, the surviving association prescribed in Article 25, paragraph (3) of the Supplementary Provisions of the Act to Repeal the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. in Order to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations".
machine translation, not official
**第二項** 前条の規定による改正後の地方税法第三百四十八条第四項及び前項の規定（同条第四項に係る部分に限る。）は、平成十五年度分以後の年度分の固定資産税について適用し、平成十四年度分までの固定資産税については、なお従前の例による。
suppl-4131-101/art-95/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-95/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-95/par-2
The provisions of Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding Article and the provisions of the preceding paragraph (limited to the part pertaining to paragraph (4) of that Article) apply to fixed assets tax for fiscal year 2003 and thereafter, and for fixed assets tax up to fiscal year 2002, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-4131-101/art-95/par-1: 地方税法第七十二条の五第一項第四号 → 地方税法 第七十二条の五第一項第四号 (Article 72-5, paragraph (1), item (iv)), art-72-5/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-4
- suppl-4131-101/art-95/par-1: 第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4
- suppl-4131-101/art-95/par-2: 地方税法第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4
- suppl-4131-101/art-95/par-2: 前項 → 地方税法 附則第九十五条第一項 (Supplementary Provisions, Article 95, paragraph (1)), suppl-4131-101/art-95/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-95/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-95/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 附則第九十五条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-101/art-95/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-101/art-95/par-2
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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-20261027T202151-316, 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-20261027T214204-265, 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