# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4171-5/art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-5/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1 **第一項** この法律は、平成十七年四月一日から施行する。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-4171-5/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1 This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中地方税法第七十二条の五第一項の改正規定、同法第七十三条の四第一項第一号の改正規定（「日本原子力研究所、核燃料サイクル開発機構」を「独立行政法人日本原子力研究開発機構」に改める部分に限る。）、同法第三百四十八条第四項の改正規定（「厚生年金基金連合会」を「企業年金連合会」に改める部分に限る。）、同法第三百四十九条の三第十項、第五百八十六条第二項第五号の三並びに第七百一条の三十四第三項第一号及び第二号の改正規定並びに同法附則第三十二条第十一項の改正規定並びに附則第七条第四項、第八条第二項、第九条第六項及び第十条第二項の規定　平成十七年十月一日 suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-1 the provisions in Article 1 amending Article 72-5, paragraph (1) of the Local Tax Act, the provisions amending Article 73-4, paragraph (1), item (i) of that Act (limited to the part replacing "Japan Atomic Energy Research Institute and Japan Nuclear Cycle Development Institute" with "Japan Atomic Energy Agency, an incorporated administrative agency"), the provisions amending Article 348, paragraph (4) of that Act (limited to the part replacing "Welfare Pension Fund Association" with "Pension Fund Association"), the provisions amending Article 349-3, paragraph (10), Article 586, paragraph (2), item (v)-3, and Article 701-34, paragraph (3), items (i) and (ii) of that Act, the provisions amending Article 32, paragraph (11) of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (4), Article 8, paragraph (2), Article 9, paragraph (6) and Article 10, paragraph (2) of the Supplementary Provisions: October 1, 2005; machine translation, not official **二** 第一条中地方税法第二十四条の五第一項第二号、第四十五条の二第一項から第三項まで、第二百九十五条第一項第二号、第三百十七条の二第一項から第三項まで及び第三百十七条の六の改正規定、同法附則第三十五条の二の改正規定、同法附則第三十五条の二の次に一条を加える改正規定、同法附則第三十五条の二の二から第三十五条の二の六までの改正規定、同法附則第三十五条の三の改正規定（「平成十七年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）及び同法附則第四十条第七項の改正規定並びに附則第二条第一項から第五項まで及び第七項から第九項まで並びに第六条の規定　平成十八年一月一日 suppl-4171-5/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-2 the provisions amending Article 24-5, paragraph (1), item (ii), Article 45-2, paragraphs (1) through (3), Article 295, paragraph (1), item (ii), Article 317-2, paragraphs (1) through (3) and Article 317-6 of the Local Tax Act in Article 1, the provisions amending Article 35-2 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 35-2 of the Supplementary Provisions of that Act, the provisions amending Articles 35-2-2 through 35-2-6 of the Supplementary Provisions of that Act, the provisions amending Article 35-3 of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2005" with "March 31, 2007"), and the provisions amending Article 40, paragraph (7) of the Supplementary Provisions of that Act, and the provisions of Article 2, paragraphs (1) through (5) and (7) through (9) and Article 6 of the Supplementary Provisions: January 1, 2006; machine translation, not official **三** 第一条中地方税法第七十三条の十四第六項の改正規定（「、食品流通構造改善促進法（平成三年法律第五十九号）第六条第一項第一号」を削る部分に限る。）、同法第百五十条第四項、第百五十一条第三項及び第四項、第百五十一条の二並びに第三百四十八条第二項第二号の二から第二号の四までの改正規定、同法第三百四十九条の三第三十五項の改正規定（「とし、その後五年度分の固定資産税については当該償却資産の価格の四分の三の額」を削る部分に限る。）、同法第五百八十六条第二項第九号の二並びに第七百一条の三十一第一項第五号及び第二項の改正規定並びに同法附則第三十四条の二及び第三十四条の二の二の改正規定並びに附則第五条、第七条第二項及び第八項並びに第九条第二項から第五項までの規定　平成十八年四月一日 suppl-4171-5/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-3 the provisions amending Article 73-14, paragraph (6) of the Local Tax Act in Article 1 (limited to the part deleting ", Article 6, paragraph (1), item (i) of the Act on Promotion of Improvement of Food Distribution Structure (Act No. 59 of 1991)"), the provisions amending Article 150, paragraph (4), Article 151, paragraphs (3) and (4), Article 151-2 and Article 348, paragraph (2), items (ii)-2 through (ii)-4 of that Act, the provisions amending Article 349-3, paragraph (35) of that Act (limited to the part deleting ", and for fixed assets tax for the following five fiscal years, an amount equivalent to three-fourths of the price of the depreciable asset"), the provisions amending Article 586, paragraph (2), item (ix)-2 and Article 701-31, paragraph (1), item (v) and paragraph (2) of that Act, the provisions amending Articles 34-2 and 34-2-2 of the Supplementary Provisions of that Act, and the provisions of Article 5, Article 7, paragraphs (2) and (8) and Article 9, paragraphs (2) through (5) of the Supplementary Provisions: April 1, 2006; machine translation, not official **四** 第一条中地方税法第三百四十九条の三第三十九項の改正規定及び同条第四十項の改正規定（「六分の一」を「三分の一」に改める部分に限る。）並びに附則第七条第九項及び第十項並びに第十条第四項及び第五項の規定　平成十九年四月一日 suppl-4171-5/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-4 the provisions amending Article 349-3, paragraph (39) of the Local Tax Act in Article 1 and the provisions amending Article 349-3, paragraph (40) of that Act (limited to the part replacing "one-sixth" with "one-third"), and the provisions of Article 7, paragraphs (9) and (10) and Article 10, paragraphs (4) and (5) of the Supplementary Provisions: April 1, 2007; machine translation, not official **五** 第一条中地方税法第三百四十九条の三第二十九項の改正規定　海洋汚染及び海上災害の防止に関する法律等の一部を改正する法律（平成十六年法律第三十六号）の施行の日 suppl-4171-5/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-5 the provisions amending Article 349-3, paragraph (29) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on Prevention of Marine Pollution and Maritime Disaster, etc. (Act No. 36 of 2004); machine translation, not official **六** 第一条中地方税法附則第十五条第五項及び第八項の改正規定（「第十八項」を「第十七項」に改める部分を除く。）並びに附則第七条第十二項及び第十三項の規定　大気汚染防止法の一部を改正する法律（平成十六年法律第五十六号）の施行の日 suppl-4171-5/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-6 the provisions amending Article 15, paragraphs (5) and (8) of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part replacing "paragraph (18)" with "paragraph (17)"), and the provisions of Article 7, paragraphs (12) and (13) of the Supplementary Provisions: the effective date of the Act Partially Amending the Air Pollution Control Act (Act No. 56 of 2004); machine translation, not official **七** 第一条中地方税法第七十二条の四第一項第二号の二の改正規定及び同法第七十三条の四第一項に二号を加える改正規定（同項第三十七号に係る部分に限る。）　総合法律支援法（平成十六年法律第七十四号）附則第一条第一号に掲げる規定の施行の日 suppl-4171-5/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-7 the provisions amending Article 72-4, paragraph (1), item (ii)-2 of the Local Tax Act in Article 1 and the provisions adding two items to Article 73-4, paragraph (1) of that Act (limited to the part relating to item (xxxvii) of that paragraph): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004); machine translation, not official **八** 第一条中地方税法第三百四十八条第二項に三号を加える改正規定（同項第四十二号に係る部分に限る。）　総合法律支援法附則第一条第二号に掲げる規定の施行の日 suppl-4171-5/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-8 the provisions adding three items to Article 348, paragraph (2) of the Local Tax Act in Article 1 (limited to the part relating to item (xlii) of that paragraph): the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act; machine translation, not official **九** 第一条中地方税法第七十三条の四第一項第一号の改正規定（「、本州四国連絡橋公団」を削る部分に限る。）、同法第三百四十九条の三第三十五項の改正規定（「若しくは本州四国連絡橋公団」を削る部分に限る。）、同法附則第九条第八項の改正規定及び同法附則第十五条の二第二項の改正規定（「本州四国連絡橋公団法（昭和四十五年法律第八十一号）第二十九条第一項第三号」を「独立行政法人日本高速道路保有・債務返済機構法第十二条第二項第二号」に改める部分に限る。）並びに附則第七条第二十二項及び第十条第七項の規定　日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日 suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-9 the provisions amending Article 73-4, paragraph (1), item (i) of the Local Tax Act in Article 1 (limited to the part deleting ", the Honshu-Shikoku Bridge Authority"), the provisions amending Article 349-3, paragraph (35) of that Act (limited to the part deleting "or the Honshu-Shikoku Bridge Authority"), the provisions amending Article 9, paragraph (8) of the Supplementary Provisions of that Act and the provisions amending Article 15-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "Article 29, paragraph (1), item (iii) of the Honshu-Shikoku Bridge Authority Act (Act No. 81 of 1970)" with "Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency"), and the provisions of Article 7, paragraph (22) and Article 10, paragraph (7) of the Supplementary Provisions: the effective date of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004); machine translation, not official **十** 第一条中地方税法第七十二条の二十三第一項、第七十二条の四十九の八第一項及び第七十三条の四第一項第四号の四の改正規定並びに附則第三条第一項の規定　障害者自立支援法（平成十七年法律第百二十三号）の施行の日 suppl-4171-5/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-10 the provisions amending Article 72-23, paragraph (1), Article 72-49-8, paragraph (1) and Article 73-4, paragraph (1), item (iv)-4 of the Local Tax Act in Article 1, and the provisions of Article 3, paragraph (1) of the Supplementary Provisions: the effective date of the Services and Supports for Persons with Disabilities Act (Act No. 123 of 2005); machine translation, not official **十一** 第一条中地方税法第七十三条の四第一項第十一号の改正規定並びに同法附則第十条第十三項並びに第十一条第三十四項及び第三十五項の改正規定　公的資金による住宅及び宅地の供給体制の整備のための公営住宅法等の一部を改正する法律（平成十七年法律第七十八号）の施行の日 suppl-4171-5/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-11 the provisions amending Article 73-4, paragraph (1), item (xi) of the Local Tax Act in Article 1, and the provisions amending Article 10, paragraph (13) and Article 11, paragraphs (34) and (35) of the Supplementary Provisions of that Act: the effective date of the Act Partially Amending the Act on Public Housing, etc. for Improvement of the System for Supplying Dwellings and Building Land Using Public Funds (Act No. 78 of 2005); machine translation, not official **十二** 第一条中地方税法第七十三条の四第一項第二十一号、第五百八十六条第二項第一号の五及び第十四号並びに第七百一条の三十四第三項第十八号の改正規定並びに附則第四条第二項の規定　中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日 suppl-4171-5/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-12 the provisions amending Article 73-4, paragraph (1), item (xxi), Article 586, paragraph (2), items (i)-5 and (xiv) and Article 701-34, paragraph (3), item (xviii) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraph (2) of the Supplementary Provisions: the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005); machine translation, not official **十三** 第一条中地方税法第七十三条の四第一項に二号を加える改正規定（同項第三十六号に係る部分に限る。）及び同法第三百四十八条第二項に三号を加える改正規定（同項第四十一号に係る部分に限る。）　独立行政法人沖縄科学技術研究基盤整備機構法（平成十七年法律第二十六号）の施行の日 suppl-4171-5/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-13 the provisions adding two items to Article 73-4, paragraph (1) of the Local Tax Act in Article 1 (limited to the part relating to item (xxxvi) of that paragraph) and the provisions adding three items to Article 348, paragraph (2) of that Act (limited to the part relating to item (xli) of that paragraph): the effective date of the Act on the Okinawa Science and Technology Research Base Development Organization, Incorporated Administrative Agency (Act No. 26 of 2005); machine translation, not official **十四** 第一条中地方税法第七百一条の三十四第六項の改正規定及び同法附則第十五条第三項の改正規定（「平成十六年四月一日から平成十八年三月三十一日まで」を「平成十七年四月一日から平成十九年三月三十一日まで」に改める部分及び「（当該特定倉庫で総務省令で定めるものにあつては、当該特定倉庫に係る固定資産税又は都市計画税の課税標準となるべき価格の六分の五）」を削る部分を除く。）　港湾の活性化のための港湾法等の一部を改正する法律（平成十七年法律第四十五号）附則第一条第二号に掲げる規定の施行の日 suppl-4171-5/art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-14 the provisions amending Article 701-34, paragraph (6) of the Local Tax Act in Article 1 and the provisions amending Article 15, paragraph (3) of the Supplementary Provisions of that Act (excluding the part replacing "from April 1, 2004 to March 31, 2006" with "from April 1, 2005 to March 31, 2007" and the part deleting "(for such a specified warehouse as is specified by Order of the Ministry of Internal Affairs and Communications, five-sixths of the price that is to be the tax base of fixed assets tax or city planning tax on the specified warehouse)"): the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports and Harbours (Act No. 45 of 2005); machine translation, not official **十五** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十六項及び第三十七項に係る部分に限る。）　民間事業者の能力を活用した市街地の整備を推進するための都市再生特別措置法等の一部を改正する法律（平成十七年法律第三十四号）附則第一条ただし書に規定する日 suppl-4171-5/art-1/par-1/item-15 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-15 the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraphs (36) and (37) of the Supplementary Provisions of that Act): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting Improvement of Urban Areas Utilizing the Capacity of Private Business Operators (Act No. 34 of 2005); machine translation, not official **十六** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十八項に係る部分に限る。）　農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日 suppl-4171-5/art-1/par-1/item-16 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-16 the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (38) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005); machine translation, not official **十七** 第一条中地方税法附則第十一条に六項を加える改正規定（同条第三十九項に係る部分に限る。）　通訳案内業法及び外国人観光旅客の来訪地域の多様化の促進による国際観光の振興に関する法律の一部を改正する法律（平成十七年法律第五十四号）附則第一条ただし書に規定する日 suppl-4171-5/art-1/par-1/item-17 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-17 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-17 the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (39) of the Supplementary Provisions of that Act): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Interpreter-Guide Business Act and the Act on Promotion of International Tourism by Diversifying the Areas Visited by Foreign Tourists (Act No. 54 of 2005); machine translation, not official **十八** 第一条中地方税法附則第十四条に一項を加える改正規定及び同法附則第十五条に三項を加える改正規定（同条第五十九項に係る部分に限る。）　都市鉄道等利便増進法（平成十七年法律第四十一号）の施行の日 suppl-4171-5/art-1/par-1/item-18 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-18 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-18 the provisions adding one paragraph to Article 14 of the Supplementary Provisions of the Local Tax Act in Article 1 and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (59) of the Supplementary Provisions of that Act): the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005); machine translation, not official **十九** 第一条中地方税法附則第十五条に三項を加える改正規定（同条第五十七項に係る部分に限る。）　水防法及び土砂災害警戒区域等における土砂災害防止対策の推進に関する法律の一部を改正する法律（平成十七年法律第三十七号）の施行の日 suppl-4171-5/art-1/par-1/item-19 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-19 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-19 the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (57) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Flood Control Act and the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (Act No. 37 of 2005); machine translation, not official **二十** 第一条中地方税法附則第十五条に三項を加える改正規定（同条第五十八項に係る部分に限る。）　港湾の活性化のための港湾法等の一部を改正する法律（平成十七年法律第四十五号）附則第一条第一号に掲げる規定の施行の日 suppl-4171-5/art-1/par-1/item-20 · https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-1/par-1/item-20 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-1/par-1/item-20 the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (58) of the Supplementary Provisions of that Act): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports and Harbours (Act No. 45 of 2005). machine translation, not official --- ## Cites - suppl-4171-5/art-1/par-1/item-1: 附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4171-5/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-4 - suppl-4171-5/art-1/par-1/item-1: 第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4171-5/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-8/par-2 - suppl-4171-5/art-1/par-1/item-1: 第九条第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4171-5/art-9/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-6 - suppl-4171-5/art-1/par-1/item-1: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4171-5/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-2 - suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4171-5/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1 - suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4171-5/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-2 - suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4171-5/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3 - suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4171-5/art-2/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-4 - suppl-4171-5/art-1/par-1/item-2: 附則第二条第一項から第五項まで → 地方税法 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4171-5/art-2/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5 - suppl-4171-5/art-1/par-1/item-2: 第七項から第九項まで → 地方税法 附則第二条第七項 (Supplementary Provisions, Article 2, paragraph (7)), suppl-4171-5/art-2/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-7 - suppl-4171-5/art-1/par-1/item-2: 第七項から第九項まで → 地方税法 附則第二条第八項 (Supplementary Provisions, Article 2, paragraph (8)), suppl-4171-5/art-2/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-8 - suppl-4171-5/art-1/par-1/item-2: 第七項から第九項まで → 地方税法 附則第二条第九項 (Supplementary Provisions, Article 2, paragraph (9)), suppl-4171-5/art-2/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-2/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-9 - suppl-4171-5/art-1/par-1/item-2: 第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4171-5/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-6 - suppl-4171-5/art-1/par-1/item-3: 食品流通構造改善促進法（平成三年法律第五十九号）第六条第一項第一号 → e-Gov law 403AC0000000059, 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — not held in this collection - suppl-4171-5/art-1/par-1/item-3: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4171-5/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-5 - suppl-4171-5/art-1/par-1/item-3: 第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4171-5/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-2 - suppl-4171-5/art-1/par-1/item-3: 第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4171-5/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-8 - suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4171-5/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-2 - suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4171-5/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-3 - suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4171-5/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-4 - suppl-4171-5/art-1/par-1/item-3: 第九条第二項から第五項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4171-5/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-9/par-5 - suppl-4171-5/art-1/par-1/item-4: 附則第七条第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4171-5/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-9 - suppl-4171-5/art-1/par-1/item-4: 第十項 → 地方税法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-4171-5/art-7/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-10 - suppl-4171-5/art-1/par-1/item-4: 第十条第四項 → 地方税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-4171-5/art-10/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-4 - suppl-4171-5/art-1/par-1/item-4: 第五項 → 地方税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4171-5/art-10/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-5 - suppl-4171-5/art-1/par-1/item-6: 附則第七条第十二項 → 地方税法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-4171-5/art-7/par-12 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-12 - suppl-4171-5/art-1/par-1/item-6: 第十三項 → 地方税法 附則第七条第十三項 (Supplementary Provisions, Article 7, paragraph (13)), suppl-4171-5/art-7/par-13 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-13 - suppl-4171-5/art-1/par-1/item-9: 附則第七条第二十二項 → 地方税法 附則第七条第二十二項 (Supplementary Provisions, Article 7, paragraph (22)), suppl-4171-5/art-7/par-22 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-7/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-7/par-22 - suppl-4171-5/art-1/par-1/item-9: 第十条第七項 → 地方税法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-4171-5/art-10/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-10/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-10/par-7 - suppl-4171-5/art-1/par-1/item-10: 附則第三条第一項 → 地方税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4171-5/art-3/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-1 - suppl-4171-5/art-1/par-1/item-12: 附則第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4171-5/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-4/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-13/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-20261027T202151-321, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-270, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-271, 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