# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（罰則に関する経過措置） — address `suppl-4241-69/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14 - 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. --- ### 第十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4241-69/art-14 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14 **第一項** この法律（附則第一条第三号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及び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-4241-69/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect (or, in the case of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and to acts committed after this Act comes into effect in relation to local taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4241-69/art-14/par-1: 附則第一条第三号 → 地方税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4241-69/art-1/par-1/item-3 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-1/par-1/item-3 - suppl-4241-69/art-14/par-1: この条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4241-69/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-14 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/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-20261027T214204-286, 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