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

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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: 附　則 (Supplementary Provisions) — address `suppl-4231-56`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-56
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-56
- 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 平成二三年五月二七日法律第五六号
<sup>suppl-4231-56 · https://japanlaw.org/en/local-tax-act/suppl-4231-56 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-56/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-1</sup>

**第一項**  この法律は、平成二十三年六月一日から施行する。
<sup>suppl-4231-56/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-1/par-1</sup>
This Act comes into effect on June 1, 2011.
<sup>machine translation, not official</sup>

### 第三十二条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-56/art-32 · https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-32</sup>

**第一項**  存続共済会に対する前条の規定による改正後の地方税法第七十二条の五第一項第五号及び第三百四十八条第四項の規定の適用については、同号中「地方公務員共済組合連合会」とあるのは「地方公務員共済組合連合会、地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第二十三条第一項第三号に規定する存続共済会」と、同項中「及び地方公務員共済組合連合会」とあるのは「、地方公務員共済組合連合会及び地方公務員等共済組合法の一部を改正する法律附則第二十三条第一項第三号に規定する存続共済会」とする。
<sup>suppl-4231-56/art-32/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-32/par-1</sup>
With regard to the application of Article 72-5, paragraph (1), item (v) and Article 348, paragraph (4) of the Local Tax Act as amended by the preceding Article to a continuing mutual aid society, the phrase "Pension Fund Association for Local Government Officials" in that item is deemed to be replaced with "Pension Fund Association for Local Government Officials, the continuing mutual aid society prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011)", and the phrase "and the Pension Fund Association for Local Government Officials" in Article 348, paragraph (4) is deemed to be replaced with ", the Pension Fund Association for Local Government Officials and the continuing mutual aid society prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act".
<sup>machine translation, not official</sup>

**第二項**  前条の規定による改正後の地方税法第三百四十八条第四項及び前項の規定（同条第四項に係る部分に限る。）は、平成二十四年度分以後の年度分の固定資産税について適用し、平成二十三年度分までの固定資産税については、なお従前の例による。
<sup>suppl-4231-56/art-32/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-32/par-2</sup>
The provisions of Article 348, paragraph (4) of the Local Tax Act as amended by the preceding Article and the provisions of the preceding paragraph (limited to the part relating to paragraph (4) of that Article) apply to fixed assets tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern fixed assets tax up to and including fiscal year 2011.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-56/art-32/par-1: 地方税法第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5
- suppl-4231-56/art-32/par-1: 第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4
- suppl-4231-56/art-32/par-2: 地方税法第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4
- suppl-4231-56/art-32/par-2: 前項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4231-56/art-32/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-32/par-1

## Cited by

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

- 地方税法 附則第三十二条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-56/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-56/art-32/par-2

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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-20261027T214204-232, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-281, 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-20261027T214204-281, 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