# 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-4271-63. 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-4271-63` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-63 - 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. --- ## 附　則 平成二七年九月四日法律第六三号 suppl-4271-63 · https://japanlaw.org/en/local-tax-act/suppl-4271-63 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-63/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-1 **第一項** この法律は、平成二十八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-4271-63/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-1/par-1 This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 附則第二十八条、第二十九条第一項及び第三項、第三十条から第四十条まで、第四十七条（都道府県農業会議及び全国農業会議所の役員に係る部分に限る。）、第五十条、第百九条並びに第百十五条の規定　公布の日（以下「公布日」という。） suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-1/par-1/item-1 the provisions of Article 28, Article 29, paragraphs (1) and (3), Articles 30 through 40, Article 47 (limited to the part concerning the officers of prefectural agricultural councils and the National Chamber of Agriculture), Article 50, Article 109 and Article 115 of the Supplementary Provisions: the Date of Promulgation (hereinafter referred to as the "Date of Promulgation"); machine translation, not official ### 第五十八条（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 caption: machine translation, not official suppl-4271-63/art-58 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58 **第一項** 存続中央会に対する前条の規定による改正後の地方税法（以下この項及び第六項において「新地方税法」という。）第二十五条第一項、第七十二条の五第一項、第二百九十六条第一項及び第三百四十八条第四項の規定の適用については、新地方税法第二十五条第一項第二号、第七十二条の五第一項第五号及び第二百九十六条第一項第二号中「、中小企業団体中央会」とあるのは「及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十条に規定する存続中央会、中小企業団体中央会」と、新地方税法第三百四十八条第四項中「及び農業協同組合連合会」とあるのは「、農業協同組合連合会及び農業協同組合法等の一部を改正する等の法律（平成二十七年法律第六十三号）附則第十条に規定する存続中央会」とする。 suppl-4271-63/art-58/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-1 For the purpose of applying the provisions of Article 25, paragraph (1), Article 72-5, paragraph (1), Article 296, paragraph (1) and Article 348, paragraph (4) of the Local Tax Act as amended by the provisions of the preceding Article (hereinafter in this paragraph and paragraph (6) referred to as the "New Local Tax Act") to a continuing central union, the phrase ", federation of small business associations" in Article 25, paragraph (1), item (ii), Article 72-5, paragraph (1), item (v) and Article 296, paragraph (1), item (ii) of the New Local Tax Act is deemed to be replaced with "and a continuing central union prescribed in Article 10 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015), federation of small business associations", and the phrase "and federations of agricultural cooperatives" in Article 348, paragraph (4) of the New Local Tax Act is deemed to be replaced with ", federations of agricultural cooperatives and a continuing central union prescribed in Article 10 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015)". machine translation, not official **第二項** 前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第二十五条第一項第二号に掲げる都道府県農業会議（収益事業を行わない場合に限る。）又は全国農業会議所（収益事業を行わない場合に限る。）に対して課する平成二十七年度分までの法人の道府県民税の均等割については、なお従前の例による。 suppl-4271-63/art-58/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-2 With regard to the per capita levy of corporate prefectural inhabitant tax for up to fiscal 2015 imposed on a prefectural agricultural council listed in Article 25, paragraph (1), item (ii) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") (limited to the case where it does not conduct profit-making business) or on the National Chamber of Agriculture (limited to the case where it does not conduct profit-making business), the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に開始した事業年度に係る旧地方税法第七十二条の五第一項第五号に掲げる都道府県農業会議又は全国農業会議所の法人の事業税については、なお従前の例による。 suppl-4271-63/art-58/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-3 With regard to corporate enterprise tax of a prefectural agricultural council or the National Chamber of Agriculture listed in Article 72-5, paragraph (1), item (v) of the Former Local Tax Act for business years that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 旧地方税法第二百九十六条第一項第二号に掲げる都道府県農業会議（収益事業を行わない場合に限る。）又は全国農業会議所（収益事業を行わない場合に限る。）に対して課する平成二十七年度分までの法人の市町村民税の均等割については、なお従前の例による。 suppl-4271-63/art-58/par-4 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-4 With regard to the per capita levy of corporate municipal inhabitant tax for up to fiscal 2015 imposed on a prefectural agricultural council listed in Article 296, paragraph (1), item (ii) of the Former Local Tax Act (limited to the case where it does not conduct profit-making business) or on the National Chamber of Agriculture (limited to the case where it does not conduct profit-making business), the provisions then in force continue to govern. machine translation, not official **第五項** 旧地方税法第三百四十八条第二項第十三号の二に掲げる償却資産に対して課する平成二十八年度分までの固定資産税については、なお従前の例による。 suppl-4271-63/art-58/par-5 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-5 With regard to fixed assets tax for up to fiscal 2016 imposed on depreciable assets listed in Article 348, paragraph (2), item (xiii)-2 of the Former Local Tax Act, the provisions then in force continue to govern. machine translation, not official **第六項** 附則第二十九条第二項の場合においては、新地方税法第四百六条第一項（第二号に係る部分に限る。）及び第四百二十五条第一項（第三号に係る部分に限る。）の規定は適用せず、旧地方税法第四百六条第一項（第二号に係る部分に限る。）及び第四百二十五条第一項（第三号に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4271-63/art-58/par-6 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-6 In the case referred to in Article 29, paragraph (2) of the Supplementary Provisions, the provisions of Article 406, paragraph (1) (limited to the part relating to item (ii)) and Article 425, paragraph (1) (limited to the part relating to item (iii)) of the New Local Tax Act do not apply, and the provisions of Article 406, paragraph (1) (limited to the part relating to item (ii)) and Article 425, paragraph (1) (limited to the part relating to item (iii)) of the Former Local Tax Act remain in force. machine translation, not official **第七項** 旧地方税法第七百一条の三十四第三項第十三号に掲げる施設に係る事業のうち、施行日前に終了した事業年度分の法人の事業に対して課する事業所税については、なお従前の例による。 suppl-4271-63/art-58/par-7 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-7 With regard to business office tax imposed on, among the businesses relating to the facilities listed in Article 701-34, paragraph (3), item (xiii) of the Former Local Tax Act, the business of a corporation for business years ending before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第百十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4271-63/art-114 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-114 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-114 **第一項** この法律の施行前にした行為並びに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場合及びこの附則の規定によりなおその効力を有することとされる場合におけ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-4271-63/art-114/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-114/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-114/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4271-63/art-115 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-115 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-115 **第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4271-63/art-115/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-115/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-115/par-1 Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4271-63/art-1/par-1/item-1: 第百十五条 → 地方税法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4271-63/art-115 — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-115 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-115 - suppl-4271-63/art-58/par-1: この項 → 地方税法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-4271-63/art-58/par-1 — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-1 - suppl-4271-63/art-58/par-1: 第六項 → 地方税法 附則第五十八条第六項 (Supplementary Provisions, Article 58, paragraph (6)), suppl-4271-63/art-58/par-6 — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-6 - suppl-4271-63/art-58/par-1: 第二十五条第一項 → 地方税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/local-tax-act/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-25/par-1 - suppl-4271-63/art-58/par-1: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1 - suppl-4271-63/art-58/par-1: 第二百九十六条第一項 → 地方税法 第二百九十六条第一項 (Article 296, paragraph (1)), art-296/par-1 — https://japanlaw.org/en/local-tax-act/art-296/par-1 · https://japanlaw.org/l/325AC0000000226/art-296/par-1 - suppl-4271-63/art-58/par-1: 第三百四十八条第四項 → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/art-348/par-4 · https://japanlaw.org/l/325AC0000000226/art-348/par-4 - suppl-4271-63/art-58/par-1: 新地方税法第二十五条第一項第二号 → 地方税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-25/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-25/par-1/item-2 - suppl-4271-63/art-58/par-1: 第七十二条の五第一項第五号 → 地方税法 第七十二条の五第一項第五号 (Article 72-5, paragraph (1), item (v)), art-72-5/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-5/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1/item-5 - suppl-4271-63/art-58/par-1: 第二百九十六条第一項第二号 → 地方税法 第二百九十六条第一項第二号 (Article 296, paragraph (1), item (ii)), art-296/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-296/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-296/par-1/item-2 - suppl-4271-63/art-58/par-2: この条 → 地方税法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4271-63/art-58 — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58 - suppl-4271-63/art-58/par-6: 新地方税法第四百六条第一項 → 地方税法 第四百六条第一項 (Article 406, paragraph (1)), art-406/par-1 — https://japanlaw.org/en/local-tax-act/art-406/par-1 · https://japanlaw.org/l/325AC0000000226/art-406/par-1 - suppl-4271-63/art-58/par-6: 第二号 → 地方税法 第四百六条第一項第二号 (Article 406, paragraph (1), item (ii)), art-406/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-406/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-406/par-1/item-2 - suppl-4271-63/art-58/par-6: 第四百二十五条第一項 → 地方税法 第四百二十五条第一項 (Article 425, paragraph (1)), art-425/par-1 — https://japanlaw.org/en/local-tax-act/art-425/par-1 · https://japanlaw.org/l/325AC0000000226/art-425/par-1 - suppl-4271-63/art-58/par-6: 第三号 → 地方税法 第四百二十五条第一項第三号 (Article 425, paragraph (1), item (iii)), art-425/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-425/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-425/par-1/item-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-1/par-1/item-1 - 地方税法 附則第五十八条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-1 - 地方税法 附則第五十八条第二項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-63/art-58/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-63/art-58/par-2 --- ## 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-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-232, translated 2026-10-28 - 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-20261027T214204-281, 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