# 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-4241-17/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-4241-17/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-17/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-4241-17/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1</sup>

**第一項**  この法律は、平成二十四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-4241-17/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1</sup>
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第七十三条の四第一項第二十三号及び第三百四十九条の三第二十四項の改正規定、第二条中国有資産等所在市町村交付金法附則第十七項の改正規定並びに附則第八条第二項及び第十四条第二項の規定　平成二十四年七月一日
  <sup>suppl-4241-17/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxiii) and Article 349-3, paragraph (24) of the Local Tax Act, the provisions of Article 2 amending Article 17 of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, and the provisions of Article 8, paragraph (2) and Article 14, paragraph (2) of the Supplementary Provisions: July 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第五十条の七第一項及び第三百二十八条の七第一項の改正規定並びに次条第三項及び附則第七条第四項の規定　平成二十五年一月一日
  <sup>suppl-4241-17/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-2</sup>
  the provisions of Article 1 amending Article 50-7, paragraph (1) and Article 328-7, paragraph (1) of the Local Tax Act, and the provisions of paragraph (3) of the following Article and Article 7, paragraph (4) of the Supplementary Provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第三十二条第十一項、第四十五条の二第一項ただし書、第三百十三条第十一項、第三百十七条の二第一項ただし書、第三百十七条の六及び第三百十七条の七第一項の改正規定並びに次条第二項並びに附則第七条第二項及び第三項の規定　平成二十六年一月一日
  <sup>suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-3</sup>
  the provisions of Article 1 amending Article 32, paragraph (11), Article 45-2, paragraph (1), proviso, Article 313, paragraph (11), Article 317-2, paragraph (1), proviso, Article 317-6 and Article 317-7, paragraph (1) of the Local Tax Act, and the provisions of paragraph (2) of the following Article and Article 7, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2014;
  <sup>machine translation, not official</sup>

  **四**  第一条中地方税法附則第五条の四の改正規定　福島復興再生特別措置法（平成二十四年法律第二十五号）の施行の日又はこの法律の施行の日のいずれか遅い日
  <sup>suppl-4241-17/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-4</sup>
  the provisions of Article 1 amending Article 5-4 of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) or the date of enforcement of this Act, whichever is later;
  <sup>machine translation, not official</sup>

  **五**  略
  <sup>suppl-4241-17/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法附則第十五条に二項を加える改正規定（同条第三十七項に係る部分に限る。）　電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-4241-17/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-1/par-1/item-6</sup>
  the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (37) of that Article): the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4241-17/art-1/par-1/item-1: 附則第八条第二項 → 地方税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4241-17/art-8/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-8/par-2
- suppl-4241-17/art-1/par-1/item-1: 第十四条第二項 → 地方税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4241-17/art-14/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-14/par-2
- suppl-4241-17/art-1/par-1/item-2: 次条第三項 → 地方税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4241-17/art-2/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-3
- suppl-4241-17/art-1/par-1/item-2: 附則第七条第四項 → 地方税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4241-17/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-4
- suppl-4241-17/art-1/par-1/item-3: 次条第二項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4241-17/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-2/par-2
- suppl-4241-17/art-1/par-1/item-3: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4241-17/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-2
- suppl-4241-17/art-1/par-1/item-3: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4241-17/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-7/par-3

## Cited by

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

- 地方税法 附則第十六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-17/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-17/art-16/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-20261027T202151-336, 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-20261027T202151-336, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, 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