# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-47/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4241-47/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-4241-47/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-47/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4241-47/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-47/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-47/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。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。 suppl-4241-47/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-47/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-47/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第七条第一項（両議院の同意を得ることに係る部分に限る。）並びに附則第二条第三項（両議院の同意を得ることに係る部分に限る。）、第五条、第六条、第十四条第一項、第三十四条及び第八十七条の規定　公布の日 suppl-4241-47/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-47/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-47/art-1/par-1/item-1 the provisions of Article 7, paragraph (1) (limited to the part pertaining to obtaining the consent of both Houses), and Article 2, paragraph (3) of the Supplementary Provisions (limited to the part pertaining to obtaining the consent of both Houses), Article 5, Article 6, Article 14, paragraph (1), Article 34 and Article 87 of the Supplementary Provisions: the date of promulgation machine translation, not official --- ## Cites - suppl-4241-47/art-1/par-1/item-1: 第八十七条 → 地方税法 附則第八十七条 (Supplementary Provisions, Article 87), suppl-4241-47/art-87 — https://japanlaw.org/en/local-tax-act/suppl-4241-47/art-87 · https://japanlaw.org/l/325AC0000000226/suppl-4241-47/art-87 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第八十六条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-47/art-86/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-47/art-86/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-321, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-284, 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