# 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-4131-50. 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-4131-50` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4131-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-50 - 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 平成一三年六月一五日法律第五〇号 suppl-4131-50 · https://japanlaw.org/en/local-tax-act/suppl-4131-50 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-50/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/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-4131-50/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-1/par-1 This Act comes into effect on April 1, 2002. machine translation, not official ### 第三十四条（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-4131-50/art-34 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-34 **第一項** 前条の規定による改正後の地方税法（次項において「新地方税法」という。）第三十四条第一項第五号の規定は、平成十五年度以後の年度分の個人の道府県民税について適用し、平成十四年度分までの個人の道府県民税については、なお従前の例による。 suppl-4131-50/art-34/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-34/par-1 The provisions of Article 34, paragraph (1), item (v) of the New Local Tax Act (referred to as the "New Local Tax Act" in the following paragraph) as amended by the provisions of the preceding Article apply to individual prefectural inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual prefectural inhabitant tax for fiscal years up to and including fiscal year 2002. machine translation, not official **第二項** 新地方税法第三百十四条の二第一項第五号の規定は、平成十五年度以後の年度分の個人の市町村民税について適用し、平成十四年度分までの個人の市町村民税については、なお従前の例による。 suppl-4131-50/art-34/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-34/par-2 The provisions of Article 314-2, paragraph (1), item (v) of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal years from fiscal year 2003 onward, and the provisions then in force continue to govern individual municipal inhabitant tax for fiscal years up to and including fiscal year 2002. machine translation, not official ### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4131-50/art-37 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-37 **第一項** この法律（附則第一条各号に掲げる規定については、当該規定）の施行前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-4131-50/art-37/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-37/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 set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect. machine translation, not official ### 第三十八条（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-4131-50/art-38 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-38 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-38 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4131-50/art-38/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-38/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-38/par-1 Beyond what is provided for in these Supplementary Provisions, Transitional Measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-50/art-34/par-1: 次項 → 地方税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4131-50/art-34/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-34/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-34/par-2 - suppl-4131-50/art-34/par-1: 第三十四条第一項第五号 → 地方税法 第三十四条第一項第五号 (Article 34, paragraph (1), item (v)), art-34/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-5 - suppl-4131-50/art-34/par-2: 新地方税法第三百十四条の二第一項第五号 → 地方税法 第三百十四条の二第一項第五号 (Article 314-2, paragraph (1), item (v)), art-314-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-5 - suppl-4131-50/art-37/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4131-50/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三十四条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-34/par-1 - 地方税法 附則第三十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-50/art-37/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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-235, 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