# 地方税法 / Local Tax Act — 第二十七条 (Supplementary Provisions, Article 27)

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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: 第二十七条 (Supplementary Provisions, Article 27)（罰則の適用に関する経過措置） — address `suppl-4161-94/art-27`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4161-94/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4161-94/art-27
- 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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### 第二十七条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-94/art-27 · https://japanlaw.org/en/local-tax-act/suppl-4161-94/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4161-94/art-27</sup>

**第一項**  この法律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。
<sup>suppl-4161-94/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4161-94/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-94/art-27/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<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-20261027T202151-306, 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