# 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-4211-9/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-4211-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4211-9/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-4211-9/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1</sup>

**第一項**  この法律は、平成二十一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。
<sup>suppl-4211-9/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1</sup>
This Act comes into effect on April 1, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法附則第三条の三の改正規定、同法附則第五条の四の見出しを削る改正規定、同条の前に見出しを付する改正規定、同条第一項の改正規定（「この条」の下に「及び次条」を加える部分に限る。）、同条の次に一条を加える改正規定、同法附則第六条第二項及び第五項並びに第三十三条の二の改正規定、同法附則第三十三条の三第三項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第一項に規定する土地等に係る事業所得等の金額」と、同項前段」に改める部分を除く。）、同条第七項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十三条の三第五項に規定する土地等に係る事業所得等の金額」と、同項前段」に改める部分を除く。）、同法附則第三十四条第三項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第一項に規定する長期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同条第六項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十四条第四項に規定する長期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同法附則第三十五条第四項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第一項に規定する短期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同条第八項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条第五項に規定する短期譲渡所得の金額」と、同項前段」に改める部分を除く。）、同法附則第三十五条の二第五項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第一項に規定する株式等に係る譲渡所得等の金額」と、同項前段」に改める部分を除く。）、同条第十項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の二第六項に規定する株式等に係る譲渡所得等の金額」と、同項前段」に改める部分を除く。）、同法附則第三十五条の二の二、第三十五条の二の六第二項及び第十二項並びに第三十五条の三第七項及び第十五項の改正規定、同法附則第三十五条の四第二項第四号の改正規定（「第三十七条の二第一項前段」を「第三十七条の二第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第一項に規定する先物取引に係る雑所得等の金額」と、同項前段」に改める部分を除く。）並びに同条第五項第四号の改正規定（「第三百十四条の七第一項前段」を「第三百十四条の七第一項中「山林所得金額」とあるのは「山林所得金額並びに附則第三十五条の四第四項に規定する先物取引に係る雑所得等の金額」と、同項前段」に改める部分を除く。）並びに第四条中国有資産等所在市町村交付金法附則に一項を加える改正規定並びに附則第二十七条の規定（租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第五項第五号の改正規定（「、附則第五条の四第一項」の下に「、附則第五条の四の二第一項」を加える部分及び「及び附則第五条の四第一項」を「、附則第五条の四第一項及び附則第五条の四の二第一項」に改める部分に限る。）、同条第八項第五号の改正規定（「、附則第五条の四第一項」の下に「、附則第五条の四の二第一項」を加える部分及び「及び附則第五条の四第一項」を「、附則第五条の四第一項及び附則第五条の四の二第一項」に改める部分に限る。）、同条第十一項第五号の改正規定（「、附則第五条の四第六項」の下に「、附則第五条の四の二第五項」を加える部分及び「及び附則第五条の四第六項」を「、附則第五条の四第六項及び附則第五条の四の二第五項」に改める部分に限る。）及び同条第十四項第五号の改正規定（「、附則第五条の四第六項」の下に「、附則第五条の四の二第五項」を加える部分及び「及び附則第五条の四第六項」を「、附則第五条の四第六項及び附則第五条の四の二第五項」に改める部分に限る。）に限る。）　平成二十二年一月一日
  <sup>suppl-4211-9/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending Article 3-3 of the Supplementary Provisions of the Local Tax Act, the provisions deleting the heading of Article 5-4 of the Supplementary Provisions of that Act, the provisions adding a heading before that Article, the provisions amending paragraph (1) of that Article (limited to the part adding "and the following Article" after "this Article"), the provisions adding one Article after that Article, the provisions amending Article 6, paragraphs (2) and (5) and Article 33-2 of the Supplementary Provisions of that Act, the provisions amending Article 33-3, paragraph (3), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 33-3, paragraph (7), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in Article 33-3, paragraph (5) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 34, paragraph (3), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 34, paragraph (6), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of long-term capital gains prescribed in Article 34, paragraph (4) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35, paragraph (4), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35, paragraph (8), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of short-term capital gains prescribed in Article 35, paragraph (5) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35-2, paragraph (5), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. relating to shares, etc. prescribed in Article 35-2, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35-2, paragraph (10), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. relating to shares, etc. prescribed in Article 35-2, paragraph (6) of the Supplementary Provisions', and the first sentence of that paragraph"), the provisions amending Article 35-2-2, Article 35-2-6, paragraphs (2) and (12), and Article 35-3, paragraphs (7) and (15) of the Supplementary Provisions of that Act, the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 37-2, paragraph (1), first sentence" to "Article 37-2, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (1) of the Supplementary Provisions', and the first sentence of that paragraph"), and the provisions amending Article 35-4, paragraph (5), item (iv) of the Supplementary Provisions of that Act (excluding the part amending "Article 314-7, paragraph (1), first sentence" to "Article 314-7, paragraph (1), in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of miscellaneous income, etc. relating to futures transactions prescribed in Article 35-4, paragraph (4) of the Supplementary Provisions', and the first sentence of that paragraph"); the provisions of Article 4 adding one paragraph to the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located; and the provisions of Article 27 of the Supplementary Provisions (limited to the provisions amending Article 3-2-2, paragraph (5), item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties (Act No. 46 of 1969) (limited to the part adding ", Article 5-4-2, paragraph (1) of the Supplementary Provisions" after ", Article 5-4, paragraph (1) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (1) of the Supplementary Provisions" to ", Article 5-4, paragraph (1) and Article 5-4-2, paragraph (1) of the Supplementary Provisions"), the provisions amending paragraph (8), item (v) of Article 3-2-2 of that Act (limited to the part adding ", Article 5-4-2, paragraph (1) of the Supplementary Provisions" after ", Article 5-4, paragraph (1) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (1) of the Supplementary Provisions" to ", Article 5-4, paragraph (1) and Article 5-4-2, paragraph (1) of the Supplementary Provisions"), the provisions amending paragraph (11), item (v) of Article 3-2-2 of that Act (limited to the part adding ", Article 5-4-2, paragraph (5) of the Supplementary Provisions" after ", Article 5-4, paragraph (6) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (6) of the Supplementary Provisions" to ", Article 5-4, paragraph (6) and Article 5-4-2, paragraph (5) of the Supplementary Provisions"), and the provisions amending paragraph (14), item (v) of Article 3-2-2 of that Act (limited to the part adding ", Article 5-4-2, paragraph (5) of the Supplementary Provisions" after ", Article 5-4, paragraph (6) of the Supplementary Provisions" and the part amending "and Article 5-4, paragraph (6) of the Supplementary Provisions" to ", Article 5-4, paragraph (6) and Article 5-4-2, paragraph (5) of the Supplementary Provisions")): January 1, 2010;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法附則第五条の四第一項第三号の改正規定（「、第四十一条の三の二」を削る部分を除く。）、同条第三項の改正規定、同条第六項第三号の改正規定（「、第四十一条の三の二」を削る部分を除く。）、同条第八項並びに同法附則第三十四条第一項及び第四項の改正規定、同法附則第三十四条の二第二項の改正規定（「第十七号」を「第十六号」に改める部分に限る。）、同条第三項の改正規定、同条第五項の改正規定（「第十七号」を「第十六号」に改める部分に限る。）並びに同条第六項、第七項及び第九項並びに同法附則第三十四条の二の二、第三十五条の二第二項及び第七項並びに第三十六条第一項の改正規定並びに次条第一項及び附則第七条第一項の規定　平成二十二年四月一日
  <sup>suppl-4211-9/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-2</sup>
  the provisions of Article 1 amending Article 5-4, paragraph (1), item (iii) of the Supplementary Provisions of the Local Tax Act (excluding the part deleting ", Article 41-3-2"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (6), item (iii) of that Article (excluding the part deleting ", Article 41-3-2"), the provisions amending paragraph (8) of that Article and Article 34, paragraphs (1) and (4) of the Supplementary Provisions of that Act, the provisions amending Article 34-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part amending "item (xvii)" to "item (xvi)"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (5) of that Article (limited to the part amending "item (xvii)" to "item (xvi)"), and the provisions amending paragraphs (6), (7) and (9) of that Article and Article 34-2-2, Article 35-2, paragraphs (2) and (7) and Article 36, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of paragraph (1) of the following Article and Article 7, paragraph (1) of the Supplementary Provisions: April 1, 2010;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法附則第三十五条の四第一項、第二項第二号、第四項及び第五項第二号並びに第三十七条の二の改正規定　平成二十三年一月一日
  <sup>suppl-4211-9/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-3</sup>
  the provisions of Article 1 amending Article 35-4, paragraph (1), paragraph (2), item (ii), paragraph (4) and paragraph (5), item (ii) and Article 37-2 of the Supplementary Provisions of the Local Tax Act: January 1, 2011;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法附則第十五条の七第二項の改正規定及び同法附則第十五条の八第一項の改正規定（「課する固定資産税については、」の下に「前条第二項の規定又は」を加える部分に限る。）　長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）の施行の日
  <sup>suppl-4211-9/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-4</sup>
  the provisions of Article 1 amending Article 15-7, paragraph (2) of the Supplementary Provisions of the Local Tax Act, and the provisions amending Article 15-8, paragraph (1) of the Supplementary Provisions of that Act (limited to the part adding "the provisions of paragraph (2) of the preceding Article or" after "the fixed assets tax imposed on"): the date of enforcement of the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008);
  <sup>machine translation, not official</sup>

  **五**  第一条中地方税法第七十二条の四第三項、第七十三条の五、第七十三条の二十七の六、第七十三条の二十七の七、第七十三条の二十七の九第一項、第三百四十三条及び第六百一条第一項の改正規定並びに同法附則第十一条第六項及び第二十二項の改正規定、同条第二十六項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法附則第十一条の五第三項の改正規定（「附則第十一条第二項」の下に「若しくは第二十二項」を加える部分に限る。）、同法附則第十一条の六、第十一条の七及び第十二条の改正規定、同法附則第十五条の八第一項の改正規定（「第二条第七項第二号イ」を「第二条第三項第二号イ」に、「第四条第一項第五号又は第五条第一項第三号」を「第四条第一項第七号又は第五条第一項第六号」に改める部分に限る。）並びに同法附則第二十九条の四第一項、第三十一条の三の二第一項及び第三十一条の三の三第一項の改正規定並びに附則第四条第二項、第三項及び第五項並びに第八条第二項の規定　農地法等の一部を改正する法律（平成二十一年法律第五十七号）の施行の日
  <sup>suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-5</sup>
  the provisions of Article 1 amending Article 72-4, paragraph (3), Article 73-5, Article 73-27-6, Article 73-27-7, Article 73-27-9, paragraph (1), Article 343 and Article 601, paragraph (1) of the Local Tax Act, the provisions amending Article 11, paragraphs (6) and (22) of the Supplementary Provisions of that Act, the provisions amending paragraph (26) of that Article (excluding the part amending "March 31, 2009" to "March 31, 2011"), the provisions amending Article 11-5, paragraph (3) of the Supplementary Provisions of that Act (limited to the part adding "or paragraph (22)" after "Article 11, paragraph (2) of the Supplementary Provisions"), the provisions amending Article 11-6, Article 11-7 and Article 12 of the Supplementary Provisions of that Act, the provisions amending Article 15-8, paragraph (1) of the Supplementary Provisions of that Act (limited to the part amending "Article 2, paragraph (7), item (ii), (a)" to "Article 2, paragraph (3), item (ii), (a)" and "Article 4, paragraph (1), item (v) or Article 5, paragraph (1), item (iii)" to "Article 4, paragraph (1), item (vii) or Article 5, paragraph (1), item (vi)"), and the provisions amending Article 29-4, paragraph (1), Article 31-3-2, paragraph (1) and Article 31-3-3, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraphs (2), (3) and (5) and Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009);
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法第七十二条の二十四の二第三項第二号の改正規定　保険法の施行に伴う関係法律の整備に関する法律（平成二十年法律第五十七号）の施行の日
  <sup>suppl-4211-9/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-1/par-1/item-6</sup>
  the provisions of Article 1 amending Article 72-24-2, paragraph (3), item (ii) of the Local Tax Act: the date of enforcement of the Act on the Arrangement of Related Acts Incidental to the Enforcement of the Insurance Act (Act No. 57 of 2008).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4211-9/art-1/par-1/item-2: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4211-9/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-2/par-1
- suppl-4211-9/art-1/par-1/item-2: 附則第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4211-9/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-7/par-1
- suppl-4211-9/art-1/par-1/item-5: 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-4211-9/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-2
- suppl-4211-9/art-1/par-1/item-5: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4211-9/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-3
- suppl-4211-9/art-1/par-1/item-5: 第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4211-9/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-5
- suppl-4211-9/art-1/par-1/item-5: 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-4211-9/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-2

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第四条第二項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-2
- 地方税法 附則第四条第五項（不動産取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-4/par-5
- 地方税法 附則第八条第二項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-8/par-2
- 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-4211-9/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-13/par-1
- 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-18/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-20261027T202151-331, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-331, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-278, 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