# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4191-100. 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: 附　則 (Supplementary Provisions) — address `suppl-4191-100`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4191-100
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4191-100
- 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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## 附　則 平成一九年六月二七日法律第一〇〇号
<sup>suppl-4191-100 · https://japanlaw.org/en/local-tax-act/suppl-4191-100 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-100/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-100/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100/art-1</sup>

**第一項**  この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-4191-100/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-100/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第三十四条（国立国会図書館法等の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the National Diet Library Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-100/art-34 · https://japanlaw.org/en/local-tax-act/suppl-4191-100/art-34 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100/art-34</sup>

**第一項**  附則第三十一条及び附則第三十二条の規定による改正前の次に掲げる法律の規定は、旧法適用期間中は、なおその効力を有する。
<sup>suppl-4191-100/art-34/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-100/art-34/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100/art-34/par-1</sup>
The provisions of the following Acts, as they stood prior to amendment by the provisions of Article 31 and Article 32 of the Supplementary Provisions, remain in force during the period of application of the former Act:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4191-100/art-34/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4191-100/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100/art-34/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  地方税法第七十二条の五第一項第七号
  <sup>suppl-4191-100/art-34/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4191-100/art-34/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4191-100/art-34/par-1/item-2</sup>
  Article 72-5, paragraph (1), item (vii) of the Local Tax Act.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4191-100/art-34/par-1/item-2: 地方税法第七十二条の五第一項第七号 → 地方税法 第七十二条の五第一項第七号 (Article 72-5, paragraph (1), item (vii)), art-72-5/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-7

---

## 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-20261027T214204-238, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-276, 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