# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4271-59. 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: 附　則 (Supplementary Provisions) — address `suppl-4271-59`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-59
- 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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## 附　則 平成二七年七月一七日法律第五九号
<sup>suppl-4271-59 · https://japanlaw.org/en/local-tax-act/suppl-4271-59 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-59/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-1</sup>

**第一項**  この法律は、平成二十九年四月一日から施行する。
<sup>suppl-4271-59/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-1/par-1</sup>
This Act comes into effect on April 1, 2017.
<sup>machine translation, not official</sup>

### 第三十一条（地方税法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-59/art-31 · https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-31</sup>

**第一項**  前条の規定による改正後の地方税法（次項において「新地方税法」という。）第七十二条の二第一項第二号、第七十二条の十二第二号、第七十二条の二十四の四、第七十二条の二十四の七第一項及び第二項並びに第七十二条の四十一第一項の規定は、施行日以後に開始する事業年度に係る法人の事業税について適用し、施行日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
<sup>suppl-4271-59/art-31/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-31/par-1</sup>
The provisions of Article 72-2, paragraph (1), item (ii), Article 72-12, item (ii), Article 72-24-4, Article 72-24-7, paragraphs (1) and (2) and Article 72-41, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新地方税法第七十二条の二十四の二第五項の規定は、施行日以後に開始する事業年度に係る法人の事業税について適用する。
<sup>suppl-4271-59/art-31/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-31/par-2</sup>
The provisions of Article 72-24-2, paragraph (5) of the New Local Tax Act apply to corporate enterprise tax for business years beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4271-59/art-31/par-1: 次項 → 地方税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-4271-59/art-31/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-31/par-2
- suppl-4271-59/art-31/par-1: 第七十二条の二第一項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-2
- suppl-4271-59/art-31/par-1: 第七十二条の十二第二号 → 地方税法 第七十二条の十二第一項第二号 (Article 72-12, paragraph (1), item (ii)), art-72-12/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-12/par-1/item-2
- suppl-4271-59/art-31/par-1: 第七十二条の二十四の四 → 地方税法 第七十二条の二十四の四 (Article 72-24-4), art-72-24-4 — https://japanlaw.org/en/local-tax-act/art-72-24-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-4
- suppl-4271-59/art-31/par-1: 第七十二条の二十四の七第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-1
- suppl-4271-59/art-31/par-1: 第二項 → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/art-72-24-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-7/par-2
- suppl-4271-59/art-31/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1
- suppl-4271-59/art-31/par-2: 新地方税法第七十二条の二十四の二第五項 → 地方税法 第七十二条の二十四の二第五項 (Article 72-24-2, paragraph (5)), art-72-24-2/par-5 — https://japanlaw.org/en/local-tax-act/art-72-24-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-2/par-5

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第三十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-59/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-59/art-31/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-20261027T202151-346, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, 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