# 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-4271-2/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-4271-2/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-4271-2/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/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-4271-2/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1 **第一項** この法律は、平成二十七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。 suppl-4271-2/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1 This Act comes into effect as of April 1, 2015; 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** 第三条中社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律附則第一条第二号の改正規定（「平成二十七年四月一日」を「平成二十九年四月一日」に改める部分に限る。）並びに第四条中地方税法等の一部を改正する法律附則第一条第四号及び第六号の改正規定、同法附則第十三条第二項の改正規定並びに同条第三項を同条第四項とし、同条第二項の次に一項を加える改正規定　公布の日 suppl-4271-2/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-1 the provisions of Article 3 amending Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (limited to the part replacing "April 1, 2015" with "April 1, 2017"), and the provisions of Article 4 amending Article 1, items (iv) and (vi) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., the provisions amending Article 13, paragraph (2) of the Supplementary Provisions of that Act, and the provisions making paragraph (3) of that Article paragraph (4) and adding one paragraph after paragraph (2) of that Article: the date of promulgation machine translation, not official **二** 第一条中地方税法附則第三十二条の改正規定（同条第二項に係る部分に限る。）及び附則第二十一条第二項の規定　平成二十七年五月二十九日 suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2 the provisions of Article 1 amending Article 32 of the Supplementary Provisions of the Local Tax Act (limited to the part pertaining to paragraph (2) of that Article) and the provisions of Article 21, paragraph (2) of the Supplementary Provisions: May 29, 2015 machine translation, not official **三** 第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条第二項」を「第四十一条の二十二第二項」に改める部分に限る。）、同法第七十二条の四十九の六に一項を加える改正規定、同法第七十二条の六十三の二に一項を加える改正規定、同法第百四十四条の三十八の二に一項を加える改正規定、同法第二百九十二条第一項第四号の改正規定（「第四十二条第二項」を「第四十一条の二十二第二項」に改める部分に限る。）及び同法第三百九十六条の二に一項を加える改正規定並びに附則第五条の規定　平成二十七年七月一日 suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-3 the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part replacing "Article 42, paragraph (2)" with "Article 41-22, paragraph (2)"), the provisions adding one paragraph to Article 72-49-6 of that Act, the provisions adding one paragraph to Article 72-63-2 of that Act, the provisions adding one paragraph to Article 144-38-2 of that Act, the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing "Article 42, paragraph (2)" with "Article 41-22, paragraph (2)"), and the provisions adding one paragraph to Article 396-2 of that Act, and the provisions of Article 5 of the Supplementary Provisions: July 1, 2015 machine translation, not official **四** 第一条中地方税法第七十二条の七十八第一項、第七十二条の七十九、第七十二条の八十第一項、第七十二条の八十の二第一項、第七十二条の八十四第一項第二号及び第二項、第七十二条の九十四、第三百二十一条の七の二第一項並びに第七百六条第二項の改正規定並びに同法附則第九条の三の二第一項の改正規定並びに第三条中社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律附則第五条第一項の改正規定、同法附則第八条の改正規定（「及び」の下に「特定課税仕入れ並びに」を加える部分に限る。）、同法附則第十条第二項の改正規定（「をいう」を「及び特定課税仕入れをいう」に改める部分に限る。）、同条第三項第一号、第三号及び第四号の改正規定、同項第五号の改正規定（「又は当該課税資産の譲渡等」を「及び特定課税仕入れ並びにこれら」に改める部分及び「課税仕入れ」の下に「及び特定課税仕入れ」を加える部分に限る。）、同法附則第十一条第一項第一号ハの改正規定（「行った課税資産の譲渡等」の下に「及び特定課税仕入れ」を加える部分に限る。）、同項第二号イの改正規定、同号ロの改正規定（「第十四条第三項の規定若しくは」を「第十四条第三項の規定、」に改める部分、「若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例による」を「に基づく政令の規定、消費税法改正法附則第十六条の二の規定若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例による」に改める部分及び「ハまで」を「ニまで」に改める部分に限る。）並びに同号ハの改正規定（「行った課税仕入れ」の下に「若しくは特定課税仕入れ」を加える部分及び「ハまで」を「ニまで」に改める部分に限る。）並びに附則第十条の規定　平成二十七年十月一日 suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-4 the provisions of Article 1 amending Article 72-78, paragraph (1), Article 72-79, Article 72-80, paragraph (1), Article 72-80-2, paragraph (1), Article 72-84, paragraph (1), item (ii) and paragraph (2), Article 72-94, Article 321-7-2, paragraph (1), and Article 706, paragraph (2) of the Local Tax Act, and the provisions amending Article 9-3-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 3 amending Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., the provisions amending Article 8 of the Supplementary Provisions of that Act (limited to the part adding "specified taxable purchases and" after "and"), the provisions amending Article 10, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "means" with "and specified taxable purchases means"), the provisions amending items (i), (iii) and (iv) of paragraph (3) of that Article, the provisions amending item (v) of that paragraph (limited to the part replacing "or that taxable transfer, etc. of assets" with "and specified taxable purchases and these" and the part adding "and specified taxable purchases" after "taxable purchases"), the provisions amending Article 11, paragraph (1), item (i), (c) of the Supplementary Provisions of that Act (limited to the part adding "and specified taxable purchases" after "made taxable transfers, etc. of assets"), the provisions amending item (ii), (a) of that paragraph, the provisions amending item (ii), (b) of that paragraph (limited to the part replacing "the provisions of Article 14, paragraph (3) or" with "the provisions of Article 14, paragraph (3),", the part replacing "or the provisions of Cabinet Order based on the provisions of Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act under which the provisions then in force are to continue to govern" with "the provisions of Cabinet Order based on those provisions, the provisions of Article 16-2 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order based on the provisions of Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act under which the provisions then in force are to continue to govern", and the part replacing "through (c)" with "through (d)"), and the provisions amending item (ii), (c) of that paragraph (limited to the part adding "or specified taxable purchases" after "made taxable purchases" and the part replacing "through (c)" with "through (d)"), and the provisions of Article 10 of the Supplementary Provisions: October 1, 2015 machine translation, not official **五** 第一条中地方税法第三十二条第二項、第四十五条の三の三第四項、第七十一条の三十一第一項、第三百十三条第二項及び第三百十七条の三の三第四項の改正規定並びに同法附則第五条第一項及び第三項の改正規定、同法附則第三十三条の二の次に一条を加える改正規定並びに同法附則第三十五条の三の二の次に一条を加える改正規定並びに附則第六条第二項及び第四項並びに第十五条第二項の規定　平成二十八年一月一日 suppl-4271-2/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-5 the provisions of Article 1 amending Article 32, paragraph (2), Article 45-3-3, paragraph (4), Article 71-31, paragraph (1), Article 313, paragraph (2) and Article 317-3-3, paragraph (4) of the Local Tax Act, and the provisions amending Article 5, paragraphs (1) and (3) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 33-2 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraphs (2) and (4) and Article 15, paragraph (2) of the Supplementary Provisions: January 1, 2016 machine translation, not official **六** 第二条（次号から第九号の二まで及び第十四号から第十六号までに掲げる改正規定を除く。）並びに次条並びに附則第七条第三項及び第五項、第九条（第二項及び第四項から第六項までを除く。）、第十二条、第十六条第四項及び第六項、第二十条並びに第二十八条の規定　平成二十八年四月一日 suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 the provisions of Article 2 (excluding the amending provisions set forth in the following item through item (ix)-2 and items (xiv) through (xvi)), the following Article, and Article 7, paragraphs (3) and (5), Article 9 (excluding paragraphs (2) and (4) through (6)), Article 12, Article 16, paragraphs (4) and (6), Article 20 and Article 28 of the Supplementary Provisions: April 1, 2016 machine translation, not official **七** 第二条中地方税法附則第五条の四第一項第二号ハ、第六項第二号ハ及び第十二項、第三十三条の二の二第一項、第三十五条の二第二項及び第六項、第三十五条の二の二第二項及び第六項並びに第三十五条の二の三第二項の改正規定並びに同法附則第三十五条の三の三を同法附則第三十五条の三の四とし、同法附則第三十五条の三の二の次に一条を加える改正規定並びに附則第七条第一項及び第十六条第一項の規定　平成二十九年一月一日 suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7 the provisions of Article 2 amending Article 5-4, paragraph (1), item (ii), (c), paragraph (6), item (ii), (c) and paragraph (12), Article 33-2-2, paragraph (1), Article 35-2, paragraphs (2) and (6), Article 35-2-2, paragraphs (2) and (6), and Article 35-2-3, paragraph (2) of the Supplementary Provisions of the Local Tax Act, the provisions making Article 35-3-3 of the Supplementary Provisions of that Act Article 35-3-4 of the Supplementary Provisions of that Act and adding one Article after Article 35-3-2 of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (1) and Article 16, paragraph (1) of the Supplementary Provisions: January 1, 2017 machine translation, not official **八** 略 suppl-4271-2/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-8 Omitted machine translation, not official **九** 第二条中地方税法第四十四条の次に一条を加える改正規定、同法第七十二条の五十七の次に二条を加える改正規定及び同法第三百二十一条の七の十一の次に二条を加える改正規定並びに附則第七条第二項、第九条第四項及び第五項並びに第十六条第二項及び第三項の規定　平成三十年一月一日 suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 the provisions of Article 2 adding one Article after Article 44 of the Local Tax Act, the provisions adding two Articles after Article 72-57 of that Act, and the provisions adding two Articles after Article 321-7-11 of that Act, and the provisions of Article 7, paragraph (2), Article 9, paragraphs (4) and (5), and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2018 machine translation, not official **九の二** 第二条中地方税法第五十三条第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項及び第十六項、第七十二条の二十三第四項並びに第三百二十一条の八第五項、第七項、第九項、第十項、第十二項、第十三項、第十五項及び第十六項の改正規定並びに同法附則第四十八条の改正規定（「前九年内事業年度」を「前十年内事業年度」に改める部分に限る。）並びに附則第七条第四項、第九条第二項及び第十六条第五項の規定　平成三十年四月一日 suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2 the provisions of Article 2 amending Article 53, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16), Article 72-23, paragraph (4), and Article 321-8, paragraphs (5), (7), (9), (10), (12), (13), (15) and (16) of the Local Tax Act, and the provisions amending Article 48 of the Supplementary Provisions of that Act (limited to the part replacing "business year within the preceding nine years" with "business year within the preceding 10 years"), and the provisions of Article 7, paragraph (4), Article 9, paragraph (2) and Article 16, paragraph (5) of the Supplementary Provisions: April 1, 2018 machine translation, not official **十** 第一条中地方税法第三百四十九条の三の二第一項の改正規定及び附則第十七条第三項の規定　空家等対策の推進に関する特別措置法（平成二十六年法律第百二十七号）附則第一項ただし書に規定する日 suppl-4271-2/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-10 the provisions of Article 1 amending Article 349-3-2, paragraph (1) of the Local Tax Act and the provisions of Article 17, paragraph (3) of the Supplementary Provisions: the date prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for the Promotion of Measures against Vacant Houses, etc. (Act No. 127 of 2014) machine translation, not official **十一** 第一条中地方税法第七十三条の四第一項第三十号及び第三百四十八条第二項第三十号の改正規定並びに同法附則第十五条第三十七項の改正規定並びに附則第十七条第九項の規定　水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日 suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-11 the provisions of Article 1 amending Article 73-4, paragraph (1), item (xxx) and Article 348, paragraph (2), item (xxx) of the Local Tax Act, and the provisions amending Article 15, paragraph (37) of the Supplementary Provisions of that Act, and the provisions of Article 17, paragraph (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) machine translation, not official **十二** 第一条中地方税法第三百四十八条第五項の改正規定及び同法附則第十五条の二第二項の改正規定（「第十二条第一項第三号」を「第十三条第一項第三号」に改める部分に限る。）　地域公共交通の活性化及び再生に関する法律及び独立行政法人鉄道建設・運輸施設整備支援機構法の一部を改正する法律（平成二十七年法律第二十八号）の施行の日 suppl-4271-2/art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-12 the provisions of Article 1 amending Article 348, paragraph (5) of the Local Tax Act and the provisions amending Article 15-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "Article 12, paragraph (1), item (iii)" with "Article 13, paragraph (1), item (iii)"): the date of enforcement of the Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems and the Act on the Japan Railway Construction, Transport and Technology Agency, Independent Administrative Agency (Act No. 28 of 2015) machine translation, not official **十三** 第一条中地方税法第二十三条第一項第四号の改正規定（「、第四十二条の十二の四」を「（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二の二、第四十二条の十二の四」に改める部分に限る。）及び同法第二百九十二条第一項第四号の改正規定（「、第四十二条の十二の四」を「（第一項、第三項、第四項及び第七項を除く。）、第四十二条の十二の二、第四十二条の十二の四」に改める部分に限る。）並びに同法附則第八条第三項を同条第二項とし、同項の次に二項を加える改正規定並びに同条第五項及び第六項の改正規定並びに附則第六条第八項及び第十五条第七項の規定　地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日 suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-13 the provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part replacing ", Article 42-12-4" with " (excluding paragraphs (1), (3), (4) and (7)), Article 42-12-2, Article 42-12-4"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part replacing ", Article 42-12-4" with " (excluding paragraphs (1), (3), (4) and (7)), Article 42-12-2, Article 42-12-4"), the provisions making Article 8, paragraph (3) of the Supplementary Provisions of that Act paragraph (2) of that Article and adding two paragraphs after that paragraph, and the provisions amending paragraphs (5) and (6) of that Article, and the provisions of Article 6, paragraph (8) and Article 15, paragraph (7) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) machine translation, not official **十四** 第二条中地方税法第五百八十六条第二項第五号の二及び第七百一条の三十四第三項第九号の改正規定　地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第六号に掲げる規定の施行の日 suppl-4271-2/art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-14 the provisions of Article 2 amending Article 586, paragraph (2), item (v)-2 and Article 701-34, paragraph (3), item (ix) of the Local Tax Act: the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act on the Arrangement, etc. of Related Acts to Promote Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) machine translation, not official **十五** 第二条中地方税法附則第九条に一項を加える改正規定及び附則第九条第六項の規定　電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）の施行の日 suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15 the provisions of Article 2 adding one paragraph to Article 9 of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (6) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) machine translation, not official **十六** 第二条中地方税法第五百八十六条第二項第二号ニの改正規定並びに同法附則第十二条の二の二第二項第三号、第十二条の三第一項及び第三十条第一項の改正規定　大気汚染防止法の一部を改正する法律（平成二十七年法律第四十一号）の施行の日 suppl-4271-2/art-1/par-1/item-16 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-16 the provisions of Article 2 amending Article 586, paragraph (2), item (ii), (d) of the Local Tax Act, and the provisions amending Article 12-2-2, paragraph (2), item (iii), Article 12-3, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Air Pollution Control Act (Act No. 41 of 2015) machine translation, not official --- ## Cites - suppl-4271-2/art-1/par-1/item-2: 附則第二十一条第二項 → 地方税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4271-2/art-21/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-2 - suppl-4271-2/art-1/par-1/item-3: 附則第五条 → 地方税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4271-2/art-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5 - suppl-4271-2/art-1/par-1/item-4: 附則第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4271-2/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10 - suppl-4271-2/art-1/par-1/item-5: 附則第六条第二項 → 地方税法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4271-2/art-6/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-2 - suppl-4271-2/art-1/par-1/item-5: 第四項 → 地方税法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-4271-2/art-6/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-4 - suppl-4271-2/art-1/par-1/item-5: 第十五条第二項 → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4271-2/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-2 - suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4271-2/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-7 - suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4271-2/art-1/par-1/item-8 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-8 - suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-2/art-1/par-1/item-9 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9 - suppl-4271-2/art-1/par-1/item-6: 次号から第九号の二まで → 地方税法 附則第一条第一項第九号の二 (Supplementary Provisions, Article 1, paragraph (1), item (ix-2)), suppl-4271-2/art-1/par-1/item-9-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-9-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-9-2 - suppl-4271-2/art-1/par-1/item-6: 第十四号から第十六号まで → 地方税法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4271-2/art-1/par-1/item-14 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-14 - suppl-4271-2/art-1/par-1/item-6: 第十四号から第十六号まで → 地方税法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4271-2/art-1/par-1/item-15 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-15 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-15 - suppl-4271-2/art-1/par-1/item-6: 第十四号から第十六号まで → 地方税法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4271-2/art-1/par-1/item-16 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-16 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-16 - suppl-4271-2/art-1/par-1/item-6: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4271-2/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2 - suppl-4271-2/art-1/par-1/item-6: 附則第七条第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4271-2/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-3 - suppl-4271-2/art-1/par-1/item-6: 第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4271-2/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-5 - suppl-4271-2/art-1/par-1/item-6: 第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4271-2/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9 - suppl-4271-2/art-1/par-1/item-6: 第二項 → 地方税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4271-2/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 - suppl-4271-2/art-1/par-1/item-6: 第四項から第六項まで → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4271-2/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4 - suppl-4271-2/art-1/par-1/item-6: 第四項から第六項まで → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4271-2/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5 - suppl-4271-2/art-1/par-1/item-6: 第四項から第六項まで → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4271-2/art-9/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6 - suppl-4271-2/art-1/par-1/item-6: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4271-2/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12 - suppl-4271-2/art-1/par-1/item-6: 第十六条第四項 → 地方税法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4271-2/art-16/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-4 - suppl-4271-2/art-1/par-1/item-6: 第六項 → 地方税法 附則第十六条第六項 (Supplementary Provisions, Article 16, paragraph (6)), suppl-4271-2/art-16/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-6 - suppl-4271-2/art-1/par-1/item-6: 第二十条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4271-2/art-20 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20 - suppl-4271-2/art-1/par-1/item-7: 附則第七条第一項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4271-2/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-1 - suppl-4271-2/art-1/par-1/item-7: 第十六条第一項 → 地方税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4271-2/art-16/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-1 - suppl-4271-2/art-1/par-1/item-9: 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-4271-2/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-2 - suppl-4271-2/art-1/par-1/item-9: 第九条第四項 → 地方税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4271-2/art-9/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4 - suppl-4271-2/art-1/par-1/item-9: 第五項 → 地方税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4271-2/art-9/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5 - suppl-4271-2/art-1/par-1/item-9: 第十六条第二項 → 地方税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4271-2/art-16/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-2 - suppl-4271-2/art-1/par-1/item-9: 第三項 → 地方税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4271-2/art-16/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-3 - suppl-4271-2/art-1/par-1/item-9-2: 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-4271-2/art-7/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4 - suppl-4271-2/art-1/par-1/item-9-2: 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-4271-2/art-9/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 - suppl-4271-2/art-1/par-1/item-9-2: 第十六条第五項 → 地方税法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4271-2/art-16/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-5 - suppl-4271-2/art-1/par-1/item-10: 附則第十七条第三項 → 地方税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-4271-2/art-17/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-3 - suppl-4271-2/art-1/par-1/item-11: 附則第十七条第九項 → 地方税法 附則第十七条第九項 (Supplementary Provisions, Article 17, paragraph (9)), suppl-4271-2/art-17/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-9 - suppl-4271-2/art-1/par-1/item-13: 附則第六条第八項 → 地方税法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4271-2/art-6/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8 - suppl-4271-2/art-1/par-1/item-13: 第十五条第七項 → 地方税法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4271-2/art-15/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7 - suppl-4271-2/art-1/par-1/item-15: 附則第九条第六項 → 地方税法 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4271-2/art-9/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6 ## Cited by 34 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-6 - 地方税法 附則第二条第一項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-1 - 地方税法 附則第二条第二項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-2 - 地方税法 附則第二条第三項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-3 - 地方税法 附則第五条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/par-1 - 地方税法 附則第六条第四項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-4 - 地方税法 附則第六条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-8 - 地方税法 附則第六条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-9 - 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-1 - 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-2 - 地方税法 附則第七条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-3 - 地方税法 附則第七条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-4 - 地方税法 附則第七条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/par-5 - 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-1 - 地方税法 附則第九条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-2 - 地方税法 附則第九条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-3 - 地方税法 附則第九条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-4 - 地方税法 附則第九条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-5 - 地方税法 附則第九条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-6 - 地方税法 附則第十条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-10/par-1 - 地方税法 附則第十二条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-1 - 地方税法 附則第十五条第七項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-7 - 地方税法 附則第十五条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-15/par-8 - 地方税法 附則第十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-1 - 地方税法 附則第十六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-2 - 地方税法 附則第十六条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-3 - 地方税法 附則第十六条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-4 - 地方税法 附則第十六条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-5 - 地方税法 附則第十六条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-6 - 地方税法 附則第十七条第九項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-17/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-17/par-9 - 地方税法 附則第二十条第一項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-1 - 地方税法 附則第二十一条第二項（狩猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-2 - 地方税法 附則第二十一条第四項（狩猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-4 - 地方税法 附則第二十六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-26/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 — Machine translation, batch local-tax-act-20261027T214204-288, 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