# 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-4231-96. 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-4231-96` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4231-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4231-96 - 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. --- ## 附　則 平成二三年八月一二日法律第九六号 suppl-4231-96 · https://japanlaw.org/en/local-tax-act/suppl-4231-96 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-96/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4231-96/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条（平成二十三年四月二十一日における警戒区域設定指示区域に関する経過措置） — Transitional Measures concerning Alert Zone Setting Instruction Areas as of April 21, 2011 caption: machine translation, not official suppl-4231-96/art-2 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-2 **第一項** 平成二十三年四月二十一日における地方税法附則第五十一条第四項に規定する警戒区域設定指示区域（以下この条において「警戒区域設定指示区域」という。）であって同年三月十二日において同法附則第五十五条の二第一項第二号に掲げる指示（避難のための立退きに係るものに限る。）の対象区域であった区域は、同法附則第五十一条第四項及び第五項、第五十二条第二項及び第三項、第五十四条第二項、第三項及び第七項、第五十六条第十三項から第十五項まで並びに第五十七条第四項から第九項まで及び第十三項の規定の適用については、同年三月十一日から警戒区域設定指示区域であったものとみなす。この場合において、同法附則第五十一条第四項中「警戒区域設定指示（平成二十三年三月十一日」とあるのは「平成二十三年三月十一日において警戒区域設定指示区域（同日」と、「掲げる指示をいう。以下同じ。）が行われた日において当該警戒区域設定指示に係る警戒区域設定指示区域（警戒区域設定指示」とあるのは「掲げる指示（以下「警戒区域設定指示」という。）」と、「同日から当該」とあるのは「同日から当該警戒区域設定指示区域に係る」と、同条第五項中「警戒区域設定指示が行われた日において当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日において」と、「同日から当該」とあるのは「同日から当該警戒区域設定指示区域に係る」と、同法附則第五十二条第二項中「当該各号に規定する警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「警戒区域設定指示が行われた日から継続して当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号中「警戒区域設定指示が行われた日から当該」とあり、及び同項第三号中「警戒区域設定指示が行われた日から当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日から」と、同条第三項中「当該警戒区域設定指示区域に係る警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同法附則第五十四条第二項中「附則第五十二条第二項」とあるのは「東日本大震災における原子力発電所の事故による災害に対処するための地方税法及び東日本大震災に対処するための特別の財政援助及び助成に関する法律の一部を改正する法律（平成二十三年法律第九十六号。以下「地方税法等改正法」という。）附則第二条の規定により読み替えて適用される附則第五十二条第二項」と、「同項各号に規定する警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同条第三項中「附則第五十二条第三項」とあるのは「地方税法等改正法附則第二条の規定により読み替えて適用される附則第五十二条第三項」と、同条第七項中「当該対象区域内自動車に係る警戒区域設定指示区域について警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同法附則第五十六条第十三項から第十五項までの規定中「警戒区域設定指示が行われた日において当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日において」と、「同日から当該」とあるのは「同日から当該警戒区域設定指示区域に係る」と、同法附則第五十七条第四項中「附則第五十二条第二項」とあるのは「地方税法等改正法附則第二条の規定により読み替えて適用される附則第五十二条第二項」と、「同項各号に規定する警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同条第五項中「附則第五十二条第三項」とあるのは「地方税法等改正法附則第二条の規定により読み替えて適用される附則第五十二条第三項」と、「同項に規定する警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同条第六項中「当該各号に規定する警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「警戒区域設定指示が行われた日から継続して当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号中「警戒区域設定指示が行われた日から当該」とあり、及び同項第三号中「警戒区域設定指示が行われた日から当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日から」と、同条第七項中「当該警戒区域設定指示区域に係る警戒区域設定指示が行われた日」とあり、及び同条第八項中「当該各号に規定する警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」と、同項第一号中「警戒区域設定指示が行われた日から継続して当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日から継続して」と、同項第二号中「警戒区域設定指示が行われた日から当該」とあり、及び同項第三号中「警戒区域設定指示が行われた日から当該警戒区域設定指示に係る」とあるのは「平成二十三年三月十一日から」と、同条第九項中「当該警戒区域設定指示区域に係る警戒区域設定指示が行われた日」とあり、及び同条第十三項中「当該対象区域内軽自動車等に係る警戒区域設定指示区域について警戒区域設定指示が行われた日」とあるのは「平成二十三年三月十一日」とする。 suppl-4231-96/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-2/par-1 A zone that was, as of April 21, 2011, an alert zone setting instruction area prescribed in Article 51, paragraph (4) of the Supplementary Provisions of the Local Tax Act (hereinafter in this Article referred to as an "alert zone setting instruction area") and that, as of March 12 of that year, was an area subject to the instruction listed in Article 55-2, paragraph (1), item (ii) of the Supplementary Provisions of that Act (limited to an instruction concerning evacuation), is deemed, for the application of Article 51, paragraphs (4) and (5), Article 52, paragraphs (2) and (3), Article 54, paragraphs (2), (3) and (7), Article 56, paragraphs (13) through (15), and Article 57, paragraphs (4) through (9) and paragraph (13) of the Supplementary Provisions of that Act, to have been an alert zone setting instruction area since March 11 of that year. In this case, in Article 51, paragraph (4) of the Supplementary Provisions of that Act, the phrase "alert zone setting instruction (March 11, 2011" is deemed to be replaced with "on March 11, 2011, alert zone setting instruction area (that date", the phrase "listed (meaning the instruction listed; the same applies hereinafter) was given, on the day on which that alert zone setting instruction was given, in the alert zone setting instruction area relating to that alert zone setting instruction (alert zone setting instruction" is deemed to be replaced with "listed (hereinafter referred to as an "alert zone setting instruction")", and the phrase "from that date, that" is deemed to be replaced with "from that date, relating to that alert zone setting instruction area, that"; in paragraph (5) of that Article, the phrase "on the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" is deemed to be replaced with "on March 11, 2011,", and the phrase "from that date, that" is deemed to be replaced with "from that date, relating to that alert zone setting instruction area, that"; in Article 52, paragraph (2) of the Supplementary Provisions of that Act, the phrase "the day on which the alert zone setting instruction prescribed in those items was given" is deemed to be replaced with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" is deemed to be replaced with "continuously from March 11, 2011,", in item (ii) of that paragraph the phrase "from the day on which the alert zone setting instruction was given, that" and in item (iii) of that paragraph the phrase "from the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" are deemed to be replaced with "from March 11, 2011,", and in paragraph (3) of that Article, the phrase "the day on which the alert zone setting instruction relating to that alert zone setting instruction area was given" is deemed to be replaced with "March 11, 2011"; in Article 54, paragraph (2) of the Supplementary Provisions of that Act, the phrase "Article 52, paragraph (2) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 2 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Special Fiscal Aid and Subsidies for Recovery from the Great East Japan Earthquake in Order to Cope with the Disaster Caused by the Accident at the Nuclear Power Station in the Great East Japan Earthquake (Act No. 96 of 2011; hereinafter referred to as the "Local Tax Act Amendment Act")", and the phrase "the day on which the alert zone setting instruction prescribed in the items of that paragraph was given" is deemed to be replaced with "March 11, 2011", in paragraph (3) of that Article, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", and in paragraph (7) of that Article, the phrase "the day on which an alert zone setting instruction was given for the alert zone setting instruction area relating to that automobile within the target area" is deemed to be replaced with "March 11, 2011"; in the provisions of Article 56, paragraphs (13) through (15) of the Supplementary Provisions of that Act, the phrase "on the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" is deemed to be replaced with "on March 11, 2011,", and the phrase "from that date, that" is deemed to be replaced with "from that date, relating to that alert zone setting instruction area, that"; in Article 57, paragraph (4) of the Supplementary Provisions of that Act, the phrase "Article 52, paragraph (2) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (2) of the Supplementary Provisions as applied with terms replaced pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "the day on which the alert zone setting instruction prescribed in the items of that paragraph was given" is deemed to be replaced with "March 11, 2011", in paragraph (5) of that Article, the phrase "Article 52, paragraph (3) of the Supplementary Provisions" is deemed to be replaced with "Article 52, paragraph (3) of the Supplementary Provisions as applied with terms replaced pursuant to Article 2 of the Supplementary Provisions of the Local Tax Act Amendment Act", and the phrase "the day on which the alert zone setting instruction prescribed in that paragraph was given" is deemed to be replaced with "March 11, 2011", in paragraph (6) of that Article, the phrase "the day on which the alert zone setting instruction prescribed in those items was given" is deemed to be replaced with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" is deemed to be replaced with "continuously from March 11, 2011,", in item (ii) of that paragraph the phrase "from the day on which the alert zone setting instruction was given, that" and in item (iii) of that paragraph the phrase "from the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" are deemed to be replaced with "from March 11, 2011,", in paragraph (7) of that Article the phrase "the day on which the alert zone setting instruction relating to that alert zone setting instruction area was given" and in paragraph (8) of that Article the phrase "the day on which the alert zone setting instruction prescribed in those items was given" are deemed to be replaced with "March 11, 2011", in item (i) of that paragraph, the phrase "continuously from the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" is deemed to be replaced with "continuously from March 11, 2011,", in item (ii) of that paragraph the phrase "from the day on which the alert zone setting instruction was given, that" and in item (iii) of that paragraph the phrase "from the day on which the alert zone setting instruction was given, relating to that alert zone setting instruction" are deemed to be replaced with "from March 11, 2011,", and in paragraph (9) of that Article the phrase "the day on which the alert zone setting instruction relating to that alert zone setting instruction area was given" and in paragraph (13) of that Article the phrase "the day on which an alert zone setting instruction was given for the alert zone setting instruction area relating to that light motor vehicle, etc. within the target area" are deemed to be replaced with "March 11, 2011". machine translation, not official ### 第三条（検討） — Review caption: machine translation, not official suppl-4231-96/art-3 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3 **第一項** 政府は、この法律の施行後必要に応じ、平成二十三年三月十一日に発生した東北地方太平洋沖地震に伴う原子力発電所の事故による災害（以下この条において「東日本大震災の原子力災害」という。）の状況、原子力損害の賠償に関する法律（昭和三十六年法律第百四十七号）第二条第三項に規定する原子力事業者による損害賠償の実施の状況等を勘案し、東日本大震災の原子力災害の被災者等に係る地方税の税負担軽減措置等及び東日本大震災の原子力災害に伴う地方公共団体の減収の補塡の在り方について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。 suppl-4231-96/art-3/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3/par-1 After the enforcement of this Act, as necessary, the government is to review the measures for reducing the local tax burden of victims, etc. of the nuclear disaster of the Great East Japan Earthquake and the manner of making up for the loss of revenue of local governments accompanying the nuclear disaster of the Great East Japan Earthquake, taking into consideration the situation of the disaster caused by the accident at the nuclear power station accompanying the Tohoku District - off the Pacific Ocean Earthquake that occurred on March 11, 2011 (hereinafter in this Article referred to as the "nuclear disaster of the Great East Japan Earthquake"), the status of compensation for damage by the nuclear operator prescribed in Article 2, paragraph (3) of the Act on Compensation for Nuclear Damage (Act No. 147 of 1961), and other matters, and, if it finds it necessary, is to take the required measures based on the results. machine translation, not official --- ## Cites - suppl-4231-96/art-2/par-1: 地方税法附則第五十一条第四項 → 地方税法 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-3251-226/art-51/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-3 - suppl-4231-96/art-2/par-1: この条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4231-96/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-2 - suppl-4231-96/art-2/par-1: 第五項 → 地方税法 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-3251-226/art-51/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-51/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-51/par-4 - suppl-4231-96/art-2/par-1: 第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十二項 (Supplementary Provisions, Article 56, paragraph (12)), suppl-3251-226/art-56/par-12 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-12 - suppl-4231-96/art-2/par-1: 第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十三項 (Supplementary Provisions, Article 56, paragraph (13)), suppl-3251-226/art-56/par-13 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-13 - suppl-4231-96/art-2/par-1: 第五十六条第十三項から第十五項まで → 地方税法 附則第五十六条第十四項 (Supplementary Provisions, Article 56, paragraph (14)), suppl-3251-226/art-56/par-14 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-56/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-56/par-14 - suppl-4231-96/art-3/par-1: この条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4231-96/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3 - suppl-4231-96/art-3/par-1: 原子力損害の賠償に関する法律（昭和三十六年法律第百四十七号）第二条第三項 → e-Gov law 336AC0000000147, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第二条第一項（平成二十三年四月二十一日における警戒区域設定指示区域に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-2/par-1 - 地方税法 附則第三条第一項（検討） — https://japanlaw.org/en/local-tax-act/suppl-4231-96/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4231-96/art-3/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-20261027T202151-236, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, 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-20261027T214204-282, 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