# 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-4251-3/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) — address `suppl-4251-3/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-4251-3/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4251-3/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 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 **第一項** 二十九年新法附則第三十五条の六及び第三十七条から第三十七条の三までの規定は、平成二十九年度以後の年度分の国民健康保険税について適用し、平成二十八年度分までの国民健康保険税については、なお従前の例による。 suppl-4251-3/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-14/par-1 The provisions of Article 35-6 and Articles 37 through 37-3 of the Supplementary Provisions of the 2017 New Act apply to national health insurance tax for fiscal 2017 and subsequent fiscal years, and with regard to national health insurance tax up to fiscal 2016, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4251-3/art-14/par-1: 二十九年新法附則第三十五条の六 → 地方税法 附則第三十五条の六 (Supplementary Provisions, Article 35-6), suppl-3251-226/art-35-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6 - suppl-4251-3/art-14/par-1: 第三十七条から第三十七条の三まで → 地方税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-3251-226/art-37 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37 - suppl-4251-3/art-14/par-1: 第三十七条から第三十七条の三まで → 地方税法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-3251-226/art-37-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2 - suppl-4251-3/art-14/par-1: 第三十七条から第三十七条の三まで → 地方税法 附則第三十七条の三 (Supplementary Provisions, Article 37-3), suppl-3251-226/art-37-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第五号（施行期日） — 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 - 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 --- ## 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-20261027T214204-287, 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