# 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-4151-84. 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-4151-84` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4151-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4151-84 - 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 平成一五年六月一八日法律第八四号 suppl-4151-84 · https://japanlaw.org/en/local-tax-act/suppl-4151-84 · https://japanlaw.org/l/325AC0000000226/suppl-4151-84 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4151-84/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-84/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-84/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4151-84/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-84/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-84/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 略 suppl-4151-84/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4151-84/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-84/art-1/par-1/item-1 Omitted machine translation, not official **二** 第二条中消防法目次の改正規定、同法第二条第七項、第五条の二、第八条の二の三、第十条、第十一条の四、第十三条の三、第十七条及び第十七条の二の改正規定、同条を同法第十七条の二の五とし、同法第十七条の次に四条を加える改正規定、同法第十七条の三の二から第十七条の五まで、第十七条の八、第十七条の十から第十七条の十二まで、第十七条の十四、第二十一条の三、第二十一条の七から第二十一条の十一まで、第二十一条の十五及び第二十一条の十六の改正規定、同法第二十一条の十六の六の次に章名を付する改正規定、同法第二十一条の十七、第二十一条の三十六及び第二十一条の四十の改正規定、同法第四章の二第三節を同法第四章の三第一節とする改正規定、同法第四章の二第四節の節名の改正規定、同法第二十一条の四十五及び第二十一条の四十六の改正規定、同法第二十一条の四十九を削る改正規定、同法第二十一条の四十八の改正規定、同条を同法第二十一条の四十九とする改正規定、同法第二十一条の四十七の改正規定、同条を同法第二十一条の四十八とし、同法第二十一条の四十六の次に一条を加える改正規定、同法第二十一条の五十から第二十一条の五十七まで、同法第四章の二第四節を同法第四章の三第二節とする改正規定、同法第四十一条、第四十一条の六、第四十三条の五、第四十四条第八号、第四十六条の二及び第四十六条の五の改正規定、同条を同法第四十六条の六とし、同法第四十六条の四を同法第四十六条の五とし、同法第四十六条の三を同法第四十六条の四とし、同法第四十六条の二の次に一条を加える改正規定、同法別表を同法別表第一とし、同表の次に二表を加える改正規定並びに附則第六条から第八条までの規定　公布の日から起算して一年を超えない範囲内において政令で定める日 suppl-4151-84/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4151-84/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-84/art-1/par-1/item-2 the provisions in Article 2 amending the table of contents of the Fire Service Act, the provisions amending Article 2, paragraph (7), Articles 5-2, 8-2-3, 10, 11-4, 13-3, 17 and 17-2 of that Act, the provisions making that Article into Article 17-2-5 of that Act and adding four Articles after Article 17 of that Act, the provisions amending Article 17-3-2 through Article 17-5, Article 17-8, Articles 17-10 through 17-12, Article 17-14, Article 21-3, Articles 21-7 through 21-11, Article 21-15 and Article 21-16 of that Act, the provisions adding a chapter title after Article 21-16-6 of that Act, the provisions amending Article 21-17, Article 21-36 and Article 21-40 of that Act, the provisions making Section 3 of Chapter IV-2 of that Act into Section 1 of Chapter IV-3 of that Act, the provisions amending the section title of Section 4 of Chapter IV-2 of that Act, the provisions amending Article 21-45 and Article 21-46 of that Act, the provisions deleting Article 21-49 of that Act, the provisions amending Article 21-48 of that Act, the provisions making that Article into Article 21-49 of that Act, the provisions amending Article 21-47 of that Act, the provisions making that Article into Article 21-48 of that Act and adding one Article after Article 21-46 of that Act, the provisions amending Articles 21-50 through 21-57 of that Act, the provisions making Section 4 of Chapter IV-2 of that Act into Section 2 of Chapter IV-3 of that Act, the provisions amending Article 41, Article 41-6, Article 43-5, Article 44, item (viii), Article 46-2 and Article 46-5 of that Act, the provisions making that Article into Article 46-6 of that Act, making Article 46-4 of that Act into Article 46-5 of that Act, making Article 46-3 of that Act into Article 46-4 of that Act, and adding one Article after Article 46-2 of that Act, the provisions making the Appended Table of that Act into Appended Table 1 of that Act and adding two tables after that table, and the provisions of Articles 6 through 8 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official --- ## 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-20261027T202151-321, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-321, 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