# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（罰則に関する経過措置） — address `suppl-4231-83/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13 - 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. --- ### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4231-83/art-13 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この項において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4231-83/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-1 With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第一条第一号に掲げる規定の施行の日から平成二十三年十二月三十一日までの間における新法第四十一条第二項及び第三百二十四条第五項の規定の適用については、新法第四十一条第二項中「第三百十七条の二第一項から第五項まで」とあるのは「第三百十七条の二第一項から第四項まで」と、新法第三百二十四条第五項中「同条第七項若しくは第八項」とあるのは「同条第六項若しくは第七項」とする。 suppl-4231-83/art-13/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-2 For the application of Article 41, paragraph (2) and Article 324, paragraph (5) of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to December 31, 2011, in Article 41, paragraph (2) of the New Act the phrase "Article 317-2, paragraphs (1) through (5)" is deemed to be replaced with "Article 317-2, paragraphs (1) through (4)", and in Article 324, paragraph (5) of the New Act the phrase "paragraph (7) or (8) of that Article" is deemed to be replaced with "paragraph (6) or (7) of that Article". machine translation, not official --- ## Cites - suppl-4231-83/art-13/par-1: 附則第一条 → 地方税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-83/art-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1 - suppl-4231-83/art-13/par-1: この項 → 地方税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4231-83/art-13/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-1 - suppl-4231-83/art-13/par-2: 附則第一条第一号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-83/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-1 - suppl-4231-83/art-13/par-2: 新法第四十一条第二項 → 地方税法 第四十一条第四項 (Article 41, paragraph (4)), art-41/par-4 — https://japanlaw.org/en/local-tax-act/art-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-41/par-4 - suppl-4231-83/art-13/par-2: 第三百二十四条第五項 → 地方税法 第三百二十四条第五項 (Article 324, paragraph (5)), art-324/par-5 — https://japanlaw.org/en/local-tax-act/art-324/par-5 · https://japanlaw.org/l/325AC0000000226/art-324/par-5 - suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/en/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/en/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2 - suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第三項 (Article 317-2, paragraph (3)), art-317-2/par-3 — https://japanlaw.org/en/local-tax-act/art-317-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-3 - suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第四項 (Article 317-2, paragraph (4)), art-317-2/par-4 — https://japanlaw.org/en/local-tax-act/art-317-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-4 - suppl-4231-83/art-13/par-2: 第三百十七条の二第一項から第五項まで → 地方税法 第三百十七条の二第五項 (Article 317-2, paragraph (5)), art-317-2/par-5 — https://japanlaw.org/en/local-tax-act/art-317-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-5 ## 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一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-1/par-1/item-1 - 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-4231-83/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-13/par-1 - 地方税法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4231-83/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-83/art-14/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-20261027T214204-235, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-282, 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