# 地方税法 / Local Tax Act — 第四十五条 (Supplementary Provisions, Article 45)

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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: 第四十五条 (Supplementary Provisions, Article 45)（国民健康保険法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4141-102/art-45`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4141-102/art-45
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-45
- 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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### 第四十五条（国民健康保険法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the National Health Insurance Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-102/art-45 · https://japanlaw.org/en/local-tax-act/suppl-4141-102/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-45</sup>

**第一項**  前条の規定による改正前の国民健康保険法等の一部を改正する法律附則第二十八条第二項の規定により読み替えて適用される第六条の規定による改正前の地方税法附則第三十三条の二の規定による平成十四年度分までの国民健康保険税については、なお従前の例による。
<sup>suppl-4141-102/art-45/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4141-102/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-102/art-45/par-1</sup>
The provisions then in force continue to govern national health insurance tax for fiscal years up to and including fiscal year 2002 under the provisions of Article 33-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 6, as applied with terms replaced pursuant to the provisions of Article 28, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Health Insurance Act, etc. prior to amendment by the provisions of the preceding Article.
<sup>machine translation, not official</sup>

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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-20261027T214204-266, 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