# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4181-83/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-4181-83/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-83/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-83/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-1</sup>

**第一項**  この法律は、平成十八年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
<sup>suppl-4181-83/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-1/par-1</sup>
This Act comes into effect on October 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items, respectively:
<sup>machine translation, not official</sup>

  **一**  第十条並びに附則第四条、第三十三条から第三十六条まで、第五十二条第一項及び第二項、第百五条、第百二十四条並びに第百三十一条から第百三十三条までの規定　公布の日
  <sup>suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-1/par-1/item-1</sup>
  the provisions of Article 10, and Article 4, Articles 33 through 36, Article 52, paragraphs (1) and (2), Article 105, Article 124 and Articles 131 through 133 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二及び三**  略
  <sup>suppl-4181-83/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-1/par-1/item-2-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  第三条、第七条、第十三条、第十六条、第十九条及び第二十四条並びに附則第二条第二項、第三十七条から第三十九条まで、第四十一条、第四十二条、第四十四条、第五十七条、第六十六条、第七十五条、第七十六条、第七十八条、第七十九条、第八十一条、第八十四条、第八十五条、第八十七条、第八十九条、第九十三条から第九十五条まで、第九十七条から第百条まで、第百三条、第百九条、第百十四条、第百十七条、第百二十条、第百二十三条、第百二十六条、第百二十八条及び第百三十条の規定　平成二十年四月一日
  <sup>suppl-4181-83/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-1/par-1/item-4</sup>
  the provisions of Articles 3, 7, 13, 16, 19 and 24, and Article 2, paragraph (2), Articles 37 through 39, Articles 41, 42, 44, 57, 66, 75, 76, 78, 79, 81, 84, 85, 87 and 89, Articles 93 through 95, Articles 97 through 100, and Articles 103, 109, 114, 117, 120, 123, 126, 128 and 130 of the Supplementary Provisions: April 1, 2008;
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 地方税法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4181-83/art-131 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-131 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-131
- suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 地方税法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-83/art-132 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-132 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-132
- suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 地方税法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4181-83/art-133 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-133 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-133
- suppl-4181-83/art-1/par-1/item-4: 第四十四条 → 地方税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4181-83/art-44 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-131/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-131/par-1

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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-20261027T202151-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-274, 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