# 地方税法 / Local Tax Act — 第四十四条 (Supplementary Provisions, Article 44) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44. 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: 第四十四条 (Supplementary Provisions, Article 44) — address `suppl-4181-83/art-44` - 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-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44 - 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. --- ### 第四十四条 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 **第一項** 次項に定めるものを除き、第十六条の規定による改正後の地方税法（次項及び次条において「新地方税法」という。）の規定は、平成二十年度以後の年度分の国民健康保険税について適用し、平成十九年度分までの国民健康保険税については、なお従前の例による。 suppl-4181-83/art-44/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44/par-1 Except as provided in the following paragraph, the provisions of the Local Tax Act as amended by the provisions of Article 16 (referred to as the "New Local Tax Act" in the following paragraph and the following Article) apply to national health insurance tax for fiscal year 2008 and thereafter, and, for national health insurance tax for fiscal year 2007 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 新地方税法第七百十八条の八の規定は、平成二十一年度以後の年度分の国民健康保険税について適用する。 suppl-4181-83/art-44/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44/par-2 The provisions of Article 718-8 of the New Local Tax Act apply to national health insurance tax for fiscal year 2009 and thereafter. machine translation, not official --- ## Cites - suppl-4181-83/art-44/par-1: 次項 → 地方税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4181-83/art-44/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44/par-2 - suppl-4181-83/art-44/par-1: 次条 → 地方税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4181-83/art-45 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45 - suppl-4181-83/art-44/par-2: 新地方税法第七百十八条の八 → 地方税法 第七百十八条の八 (Article 718-8), art-718-8 — https://japanlaw.org/en/local-tax-act/art-718-8 · https://japanlaw.org/l/325AC0000000226/art-718-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第四号（施行期日） — 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 - 地方税法 附則第四十四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-44/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-44/par-1 - 地方税法 附則第百三十三条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-133/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-133/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-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