# 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-4131-88`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4131-88
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4131-88
- 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 平成一三年六月二九日法律第八八号
<sup>suppl-4131-88 · https://japanlaw.org/en/local-tax-act/suppl-4131-88 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-88/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-1</sup>

**第一項**  この法律は、平成十三年十月一日から施行する。ただし、附則第十五条中地方税法第三十四条第一項第四号及び第三百十四条の二第一項第四号の改正規定並びに附則第十六条の規定は、平成十四年四月一日から施行する。
<sup>suppl-4131-88/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-1/par-1</sup>
This Act comes into effect as of October 1, 2001; provided, however, that the provisions of Article 15 of the Supplementary Provisions amending Article 34, paragraph (1), item (iv) and Article 314-2, paragraph (1), item (iv) of the Local Tax Act and the provisions of Article 16 of the Supplementary Provisions come into effect as of April 1, 2002.
<sup>machine translation, not official</sup>

### 第十六条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-88/art-16 · https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-16</sup>

**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四号の規定は、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三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。
<sup>suppl-4131-88/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-16/par-1</sup>
The provisions of Article 34, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新地方税法第三百十四条の二第一項第四号の規定は、平成十四年度以後の年度分の個人の市町村民税について適用し、平成十三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。
<sup>suppl-4131-88/art-16/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-16/par-2</sup>
The provisions of Article 314-2, paragraph (1), item (iv) of the New Local Tax Act apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4131-88/art-1/par-1: 附則第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4131-88/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-16
- suppl-4131-88/art-16/par-1: 次項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4131-88/art-16/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-16/par-2
- suppl-4131-88/art-16/par-1: 第三十四条第一項第四号 → 地方税法 第三十四条第一項第四号 (Article 34, paragraph (1), item (iv)), art-34/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-34/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-34/par-1/item-4
- suppl-4131-88/art-16/par-2: 新地方税法第三百十四条の二第一項第四号 → 地方税法 第三百十四条の二第一項第四号 (Article 314-2, paragraph (1), item (iv)), art-314-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-4

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-1/par-1
- 地方税法 附則第十六条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4131-88/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-88/art-16/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-20261027T202151-316, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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