# 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-4251-3/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-4251-3/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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-4251-3/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1</sup>

**第一項**  この法律は、平成二十五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-4251-3/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1</sup>
This Act comes into effect on April 1, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法の目次の改正規定、同法第四十五条の四を削る改正規定、同法第七十二条の五十五の三を削る改正規定、同法第三百十七条の八を削る改正規定、同法第七百四十八条から第七百五十四条までの改正規定、同法第七百五十五条を削り、同法第七百五十四条の二を同法第七百五十五条とする改正規定及び同法第七百五十六条の改正規定並びに同法附則第三条の二、第三条の二の二及び第三条の二の四第一項の改正規定、同法附則第五条の四第一項第二号ハの改正規定（「第十条の五」を「第十条の五の四」に改める部分に限る。）、同項第三号の改正規定、同条第六項第二号ハの改正規定（「第十条の五」を「第十条の五の四」に改める部分に限る。）、同項第三号並びに同法附則第五条の四の二第一項第二号及び第五項第二号の改正規定、同法附則第五条の五の見出しを削り、同条の前に見出しを付する改正規定、同法附則第五条の六の改正規定、同条を同法附則第五条の七とし、同法附則第五条の五の次に一条を加える改正規定並びに同法附則第十二条第二項、第三十四条の二及び第四十四条の二の改正規定並びに附則第三条、第四条第二項、第三項及び第六項、第六条第一項並びに第九条第二項、第四項及び第六項の規定　平成二十六年一月一日
  <sup>suppl-4251-3/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending the table of contents of the Local Tax Act, the provisions deleting Article 45-4 of that Act, the provisions deleting Article 72-55-3 of that Act, the provisions deleting Article 317-8 of that Act, the provisions amending Articles 748 through 754 of that Act, the provisions deleting Article 755 of that Act and making Article 754-2 of that Act Article 755 of that Act, and the provisions amending Article 756 of that Act, the provisions amending Articles 3-2 and 3-2-2 and Article 3-2-4, paragraph (1) of the Supplementary Provisions of that Act, the provisions amending Article 5-4, paragraph (1), item (ii), (c) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10-5" with "Article 10-5-4"), the provisions amending item (iii) of that paragraph, the provisions amending Article 5-4, paragraph (6), item (ii), (c) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10-5" with "Article 10-5-4"), the provisions amending item (iii) of that paragraph and Article 5-4-2, paragraph (1), item (ii) and paragraph (5), item (ii) of the Supplementary Provisions of that Act, the provisions deleting the heading of Article 5-5 of the Supplementary Provisions of that Act and attaching a heading before that Article, the provisions amending Article 5-6 of the Supplementary Provisions of that Act, making that Article Article 5-7 of the Supplementary Provisions of that Act, and adding one Article after Article 5-5 of the Supplementary Provisions of that Act, and the provisions amending Article 12, paragraph (2), Article 34-2 and Article 44-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, Article 4, paragraphs (2), (3) and (6), Article 6, paragraph (1), and Article 9, paragraphs (2), (4) and (6) of the Supplementary Provisions: January 1, 2014
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法附則第三条の三の改正規定、同法附則第五条の四第一項各号列記以外の部分及び同項第一号並びに同条第六項第一号の改正規定、同法附則第五条の四の二の改正規定（同条第一項第二号及び第五項第二号に係る部分を除く。）並びに同法附則第六条第五項、第三十三条の二第七項第四号、第三十三条の三第七項第四号、第三十四条第六項第四号、第三十五条第八項第四号、第三十五条の二第十項第四号、第三十五条の三の二、第三十五条の四第五項第四号及び第四十五条の改正規定並びに附則第四条第四項及び第五項、第九条第三項及び第五項、第十九条並びに第二十一条の規定　平成二十七年一月一日
  <sup>suppl-4251-3/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-2</sup>
  the provisions of Article 1 amending Article 3-3 of the Supplementary Provisions of the Local Tax Act, the provisions amending the part of Article 5-4, paragraph (1) of the Supplementary Provisions of that Act preceding the items and item (i) of that paragraph, and Article 5-4, paragraph (6), item (i) of the Supplementary Provisions of that Act, the provisions amending Article 5-4-2 of the Supplementary Provisions of that Act (excluding the part pertaining to paragraph (1), item (ii) and paragraph (5), item (ii) of that Article), and the provisions amending Article 6, paragraph (5), Article 33-2, paragraph (7), item (iv), Article 33-3, paragraph (7), item (iv), Article 34, paragraph (6), item (iv), Article 35, paragraph (8), item (iv), Article 35-2, paragraph (10), item (iv), Article 35-3-2, Article 35-4, paragraph (5), item (iv) and Article 45 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraphs (4) and (5), Article 9, paragraphs (3) and (5), and Articles 19 and 21 of the Supplementary Provisions: January 1, 2015
  <sup>machine translation, not official</sup>

  **三**  第二条（次号及び第五号に掲げる改正規定を除く。）並びに附則第五条第一項から第四項まで、第十七条、第十八条、第二十条及び第二十二条の規定　平成二十八年一月一日
  <sup>suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3</sup>
  the provisions of Article 2 (excluding the provisions set forth in the following item and item (v)), and the provisions of Article 5, paragraphs (1) through (4), and Articles 17, 18, 20 and 22 of the Supplementary Provisions: January 1, 2016
  <sup>machine translation, not official</sup>

  **四**  第二条中地方税法第三百二十一条の七の二第一項、第三百二十一条の七の五第一項、第三百二十一条の七の八第一項及び第三百二十一条の七の十の改正規定、同条を同法第三百二十一条の七の十一とする改正規定、同法第三百二十一条の七の九の改正規定、同条を同法第三百二十一条の七の十とする改正規定並びに同法第三百二十一条の七の八の次に一条を加える改正規定並びに附則第十条第一項の規定　平成二十八年十月一日
  <sup>suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4</sup>
  the provisions of Article 2 amending Article 321-7-2, paragraph (1), Article 321-7-5, paragraph (1), Article 321-7-8, paragraph (1) and Article 321-7-10 of the Local Tax Act, the provisions making that Article Article 321-7-11 of that Act, the provisions amending Article 321-7-9 of that Act, the provisions making that Article Article 321-7-10 of that Act, and the provisions adding one Article after Article 321-7-8 of that Act, and the provisions of Article 10, paragraph (1) of the Supplementary Provisions: October 1, 2016
  <sup>machine translation, not official</sup>

  **五**  第二条中地方税法附則第五条の五、第三十三条の二及び第三十五条の二の改正規定、同法附則第三十五条の二の三を削る改正規定、同法附則第三十五条の二の二の改正規定、同条を同法附則第三十五条の二の三とし、同法附則第三十五条の二の次に一条を加える改正規定、同法附則第三十五条の二の四第一項、第三十五条の二の五第一項及び第七項、第三十五条の二の六、第三十五条の三、第三十五条の三の二、第三十五条の六並びに第三十七条の改正規定、同法附則第三十七条の二を同法附則第三十七条の三とする改正規定並びに同法附則第三十七条の次に一条を加える改正規定並びに附則第五条第五項、第十条第二項、第十四条、第二十三条及び第二十四条の規定　平成二十九年一月一日
  <sup>suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5</sup>
  the provisions of Article 2 amending Articles 5-5, 33-2 and 35-2 of the Supplementary Provisions of the Local Tax Act, the provisions deleting Article 35-2-3 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-2 of the Supplementary Provisions of that Act, making that Article Article 35-2-3 of the Supplementary Provisions of that Act and adding one Article after Article 35-2 of the Supplementary Provisions of that Act, the provisions amending Article 35-2-4, paragraph (1), Article 35-2-5, paragraphs (1) and (7), and Articles 35-2-6, 35-3, 35-3-2, 35-6 and 37 of the Supplementary Provisions of that Act, the provisions making Article 37-2 of the Supplementary Provisions of that Act Article 37-3 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 37 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (5), Article 10, paragraph (2), and Articles 14, 23 and 24 of the Supplementary Provisions: January 1, 2017
  <sup>machine translation, not official</sup>

  **六**  第一条中地方税法附則第五条の四第一項第二号ハ及び第六項第二号ハの改正規定（「第十条の三の二」を「第十条の三の三」に改める部分に限る。）　福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
  <sup>suppl-4251-3/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-6</sup>
  the provisions of Article 1 amending Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 10-3-2" with "Article 10-3-3"): the date of enforcement of the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013)
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法附則第十五条に四項を加える改正規定（同条第三十八項に係る部分に限る。）　港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第一号に掲げる規定の施行の日
  <sup>suppl-4251-3/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-7</sup>
  the provisions of Article 1 adding four paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (38) of that Article): the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013)
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法附則第十五条の九第一項の改正規定　建築物の耐震改修の促進に関する法律の一部を改正する法律（平成二十五年法律第二十号）の施行の日
  <sup>suppl-4251-3/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-8</sup>
  the provisions of Article 1 amending Article 15-9, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 20 of 2013)
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法附則第十一条第三項の改正規定（「において同じ」を「及び第十四項において同じ」に改める部分に限る。）及び同条に一項を加える改正規定　不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日
  <sup>suppl-4251-3/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-9</sup>
  the provisions of Article 1 amending Article 11, paragraph (3) of the Supplementary Provisions of the Local Tax Act (limited to the part adding "and paragraph (14)" to the phrase "the same applies in") and the provisions adding one paragraph to that Article: the date of enforcement of the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013)
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4251-3/art-1/par-1/item-1: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4251-3/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-3
- suppl-4251-3/art-1/par-1/item-1: 第四条第二項 → 地方税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4251-3/art-4/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-2
- suppl-4251-3/art-1/par-1/item-1: 第三項 → 地方税法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4251-3/art-4/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-3
- suppl-4251-3/art-1/par-1/item-1: 第六項 → 地方税法 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4251-3/art-4/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-6
- suppl-4251-3/art-1/par-1/item-1: 第六条第一項 → 地方税法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4251-3/art-6/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-6/par-1
- suppl-4251-3/art-1/par-1/item-1: 第九条第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4251-3/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-2
- suppl-4251-3/art-1/par-1/item-1: 第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4251-3/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-4
- suppl-4251-3/art-1/par-1/item-1: 第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4251-3/art-9/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-6
- suppl-4251-3/art-1/par-1/item-2: 附則第四条第四項 → 地方税法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4251-3/art-4/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-4
- suppl-4251-3/art-1/par-1/item-2: 第五項 → 地方税法 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4251-3/art-4/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-4/par-5
- suppl-4251-3/art-1/par-1/item-2: 第九条第三項 → 地方税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4251-3/art-9/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-3
- suppl-4251-3/art-1/par-1/item-2: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4251-3/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-9/par-5
- suppl-4251-3/art-1/par-1/item-3: 次号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4251-3/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-4
- suppl-4251-3/art-1/par-1/item-3: 第五号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4251-3/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-5
- suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4251-3/art-5/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1
- suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4251-3/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2
- suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4251-3/art-5/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-3
- suppl-4251-3/art-1/par-1/item-3: 附則第五条第一項から第四項まで → 地方税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4251-3/art-5/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-4
- suppl-4251-3/art-1/par-1/item-4: 附則第十条第一項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4251-3/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1
- suppl-4251-3/art-1/par-1/item-5: 附則第五条第五項 → 地方税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4251-3/art-5/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5
- suppl-4251-3/art-1/par-1/item-5: 第十条第二項 → 地方税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4251-3/art-10/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-2
- suppl-4251-3/art-1/par-1/item-5: 第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4251-3/art-14 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14
- suppl-4251-3/art-1/par-1/item-5: 第二十四条 → 地方税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4251-3/art-24 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-24 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-24

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 地方税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-1/par-1/item-3
- 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-1
- 地方税法 附則第五条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-2
- 地方税法 附則第五条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-5/par-5
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-10/par-1
- 地方税法 附則第十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-15/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-20261027T214204-286, 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-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