# 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-4161-36. 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-4161-36` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4161-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-36 - 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 平成一六年四月二一日法律第三六号 suppl-4161-36 · https://japanlaw.org/en/local-tax-act/suppl-4161-36 · https://japanlaw.org/l/325AC0000000226/suppl-4161-36 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-36/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-36/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-36/art-1 **第一項** この法律は、千九百七十三年の船舶による汚染の防止のための国際条約に関する千九百七十八年の議定書によって修正された同条約を改正する千九百九十七年の議定書（以下「第二議定書」という。）が日本国について効力を生ずる日（以下「施行日」という。）から施行する。 suppl-4161-36/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-36/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-36/art-1/par-1 This Act comes into effect on the day on which the Protocol of 1997 to Amend the International Convention for the Prevention of Pollution from Ships, 1973, as modified by the Protocol of 1978 relating thereto (hereinafter referred to as the "Second Protocol") enters into force for Japan (hereinafter referred to as the "Effective Date"). machine translation, not official --- ## Cites - suppl-4161-36/art-1/par-1: 同条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4161-36/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4161-36/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-36/art-1 ## Cited by 1 provision cites 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-4161-36/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-36/art-1/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-20261027T214204-270, 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