# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4171-22/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（地方税法の一部改正に伴う経過措置） — address `suppl-4171-22/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4171-22/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-22/art-7 - 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. --- ### 第七条（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 caption: machine translation, not official suppl-4171-22/art-7 · https://japanlaw.org/en/local-tax-act/suppl-4171-22/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-22/art-7 **第一項** 附則第一条第一号に定める日前にした行為及び附則第十一条各号に掲げる課税貨物に関して同日以後にした行為に係る地方消費税の貨物割（地方税法第七十二条の七十七第三号（地方消費税に関する用語の意義）に規定する貨物割をいう。）に関する犯則事件については、なお従前の例による。 suppl-4171-22/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-22/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-22/art-7/par-1 Offense cases concerning the cargo levy of local consumption tax (meaning the cargo levy prescribed in Article 72-77, item (iii) of the Local Tax Act (Meanings of the Terms Relating to Local Consumption Tax)) relating to acts committed before the date specified in Article 1, item (i) of the Supplementary Provisions and acts committed on or after that date with respect to the taxable goods listed in the items of Article 11 of the Supplementary Provisions are governed by the provisions then in force. machine translation, not official --- ## Cites - suppl-4171-22/art-7/par-1: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4171-22/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-22/art-1/par-1/item-1 - suppl-4171-22/art-7/par-1: 地方税法第七十二条の七十七第三号 → 地方税法 第七十二条の七十七第一項第三号 (Article 72-77, paragraph (1), item (iii)), art-72-77/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-77/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-77/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-22/art-1/par-1/item-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-20261027T214204-232, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-272, 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