# 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-4291-2/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-4291-2/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-2/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/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。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-4291-2/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1</sup>
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中地方税法第七十二条の四十八、第七十二条の五十四、第七十二条の六十三の四第一項及び第二項並びに第三百四十九条の三第一項の改正規定並びに同法附則第九条の二及び第九条の二の二第一項の改正規定並びに同法附則第九条の三を削り、同法附則第九条の三の二を同法附則第九条の三とする改正規定並びに附則第七条第五項及び第七項並びに第四十六条（第四号に掲げる改正規定を除く。）の規定　公布の日
  <sup>suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1</sup>
  the provisions amending Article 72-48, Article 72-54, Article 72-63-4, paragraphs (1) and (2) and Article 349-3, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Article 9-2 and Article 9-2-2, paragraph (1) of the Supplementary Provisions of that Act, the provisions deleting Article 9-3 of the Supplementary Provisions of that Act and renumbering Article 9-3-2 of the Supplementary Provisions of that Act as Article 9-3, and the provisions of Article 7, paragraphs (5) and (7) and Article 46 (excluding the amending provisions set forth in item (iv)) of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第一条中地方税法第十七条の六第二項及び第七十二条の二の二第八項の改正規定、同法第七十二条の二十六の改正規定（同条第二項及び第四項に係る部分を除く。）並びに同法第七十二条の四十三第四項の改正規定並びに同法附則第四十一条第二項の改正規定並びに附則第七条第二項及び第三項の規定　平成二十九年十月一日
  <sup>suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-2</sup>
  the provisions amending Article 17-6, paragraph (2) and Article 72-2-2, paragraph (8) of the Local Tax Act in Article 1, the provisions amending Article 72-26 of that Act (excluding the part pertaining to paragraphs (2) and (4) of that Article), the provisions amending Article 72-43, paragraph (4) of that Act, the provisions amending Article 41, paragraph (2) of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraphs (2) and (3) of the Supplementary Provisions: October 1, 2017;
  <sup>machine translation, not official</sup>

  **三**  第一条中地方税法第十一条の二、第三十五条第一項、第三十七条、第三十七条の二第一項及び第二項、第七十二条の五十七の二第一項、第七十二条の五十七の三第一項から第三項まで、第三百十四条の三第一項、第三百十四条の六、第三百十四条の七第一項及び第二項、第三百二十一条の七の十二第一項、第三百二十一条の七の十三並びに第七百三十七条第一項及び第二項の改正規定並びに同条の次に一条を加える改正規定並びに同法附則第五条第一項及び第三項、第五条の四第一項第二号ハ及び第六項第二号ハ、第五条の四の二、第五条の五、第六条第二項第一号及び第五項第一号、第二十九条の七第一項、第三十一条の四第一項、第三十三条の二第一項及び第五項、第三十三条の三第一項第一号及び第五項第一号、第三十四条第一項及び第四項、第三十四条の二第一項各号及び第四項各号、第三十四条の三第一項及び第三項、第三十五条、第三十五条の二第一項及び第五項、第三十五条の二の二第一項及び第五項、第三十五条の四第一項及び第四項並びに第四十五条第三項及び第六項の改正規定並びに次条並びに附則第五条第二項、第七条第八項及び第九項、第十五条第二項から第四項まで、第三十一条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）第八条第二項、第四項、第七項及び第九項の改正規定に限る。）、第三十三条第一項及び第三項、第三十七条（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第四項、第六項、第十項及び第十二項の改正規定に限る。）並びに第三十九条第一項及び第三項の規定　平成三十年一月一日
  <sup>suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-3</sup>
  the provisions amending Article 11-2, Article 35, paragraph (1), Article 37, Article 37-2, paragraphs (1) and (2), Article 72-57-2, paragraph (1), Article 72-57-3, paragraphs (1) through (3), Article 314-3, paragraph (1), Article 314-6, Article 314-7, paragraphs (1) and (2), Article 321-7-12, paragraph (1), Article 321-7-13, and Article 737, paragraphs (1) and (2) of the Local Tax Act in Article 1, the provisions adding one Article after Article 737 of that Act, the provisions amending Article 5, paragraphs (1) and (3), Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c), Article 5-4-2, Article 5-5, Article 6, paragraph (2), item (i) and paragraph (5), item (i), Article 29-7, paragraph (1), Article 31-4, paragraph (1), Article 33-2, paragraphs (1) and (5), Article 33-3, paragraph (1), item (i) and paragraph (5), item (i), Article 34, paragraphs (1) and (4), Article 34-2, paragraph (1), each item and paragraph (4), each item, Article 34-3, paragraphs (1) and (3), Article 35, Article 35-2, paragraphs (1) and (5), Article 35-2-2, paragraphs (1) and (5), Article 35-4, paragraphs (1) and (4), and Article 45, paragraphs (3) and (6) of the Supplementary Provisions of that Act, and the provisions of the following Article, Article 5, paragraph (2), Article 7, paragraphs (8) and (9), Article 15, paragraphs (2) through (4), Article 31 (limited to the provisions amending Article 8, paragraphs (2), (4), (7) and (9) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962)), Article 33, paragraphs (1) and (3), Article 37 (limited to the provisions amending Article 3-2-2, paragraphs (4), (6), (10) and (12) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969)), and Article 39, paragraphs (1) and (3) of the Supplementary Provisions: January 1, 2018;
  <sup>machine translation, not official</sup>

  **四**  第二条（次号及び第六号に掲げる改正規定を除く。）並びに附則第三条、第四条、第十条、第十二条、第二十条、第二十四条から第三十条まで、第三十二条（外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第八条第一項、第十二条第四項及び第十六条第一項の改正規定に限る。）、第三十五条、第三十六条、第三十八条（租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二の二第三項の改正規定に限る。）、第四十一条から第四十五条まで及び第四十六条（地方法人特別税等に関する暫定措置法（平成二十年法律第二十五号）第十九条の改正規定に限る。）の規定　平成三十年四月一日
  <sup>suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4</sup>
  the provisions of Article 2 (excluding the amending provisions set forth in the following item and item (vi)), and Article 3, Article 4, Article 10, Article 12, Article 20, Articles 24 through 30, Article 32 (limited to the provisions amending Article 8, paragraph (1), Article 12, paragraph (4) and Article 16, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity), Article 35, Article 36, Article 38 (limited to the provisions amending Article 3-2-2, paragraph (3) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.), Articles 41 through 45, and Article 46 (limited to the provisions amending Article 19 of the Act on Temporary Measures concerning Special Local Corporation Tax (Act No. 25 of 2008)) of the Supplementary Provisions: April 1, 2018;
  <sup>machine translation, not official</sup>

  **五**  第二条中地方税法第二十三条第一項及び第二項、第三十四条、第三十七条第一号イの表、第七十五条の二、第二百九十二条第一項及び第二項、第三百十一条、第三百十四条の二、第三百十四条の六第一号イの表並びに第七百条の五十二第一項の改正規定並びに同法附則第三条の三、第四条第七項第一号及び第十三項第一号、第四条の二第七項第一号及び第十三項第一号、第三十三条の二第三項第一号及び第七項第一号、第三十三条の三第三項第一号及び第七項第一号、第三十四条第三項第一号及び第六項第一号、第三十五条第四項第一号及び第八項第一号、第三十五条の二第四項第一号及び第八項第一号、第三十五条の三の二、第三十五条の三の三、第三十五条の三の四第二項並びに第三十五条の四第二項第一号及び第五項第一号の改正規定並びに附則第六条、第十六条、第三十二条（前号に掲げる改正規定を除く。）、第三十四条、第三十八条（前号に掲げる改正規定を除く。）及び第四十条の規定　平成三十一年一月一日
  <sup>suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5</sup>
  the provisions amending Article 23, paragraphs (1) and (2), Article 34, the table in Article 37, item (i), (a), Article 75-2, Article 292, paragraphs (1) and (2), Article 311, Article 314-2, the table in Article 314-6, item (i), (a), and Article 700-52, paragraph (1) of the Local Tax Act in Article 2, the provisions amending Article 3-3, Article 4, paragraph (7), item (i) and paragraph (13), item (i), Article 4-2, paragraph (7), item (i) and paragraph (13), item (i), Article 33-2, paragraph (3), item (i) and paragraph (7), item (i), Article 33-3, paragraph (3), item (i) and paragraph (7), item (i), Article 34, paragraph (3), item (i) and paragraph (6), item (i), Article 35, paragraph (4), item (i) and paragraph (8), item (i), Article 35-2, paragraph (4), item (i) and paragraph (8), item (i), Article 35-3-2, Article 35-3-3, Article 35-3-4, paragraph (2), and Article 35-4, paragraph (2), item (i) and paragraph (5), item (i) of the Supplementary Provisions of that Act, and the provisions of Article 6, Article 16, Article 32 (excluding the amending provisions set forth in the preceding item), Article 34, Article 38 (excluding the amending provisions set forth in the preceding item), and Article 40 of the Supplementary Provisions: January 1, 2019;
  <sup>machine translation, not official</sup>

  **六**  第二条中地方税法第七十二条の四十八第三項及び第九項の改正規定並びに附則第八条の規定　令和二年四月一日
  <sup>suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-6</sup>
  the provisions amending Article 72-48, paragraphs (3) and (9) of the Local Tax Act in Article 2, and the provisions of Article 8 of the Supplementary Provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

  **七**  第一条中地方税法第五百八十六条第二項第一号の二の改正規定　農村地域工業等導入促進法の一部を改正する法律（平成二十九年法律第四十八号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-7</sup>
  the provisions amending Article 586, paragraph (2), item (i)-2 of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Promotion of Introduction of Industries, etc. into Rural Areas (Act No. 48 of 2017);
  <sup>machine translation, not official</sup>

  **八**  第一条中地方税法附則第十五条に二項を加える改正規定（同条第四十五項に係る部分に限る。）　都市緑地法等の一部を改正する法律（平成二十九年法律第二十六号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-8</sup>
  the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 15, paragraph (45) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Urban Green Space Conservation Act, etc. (Act No. 26 of 2017);
  <sup>machine translation, not official</sup>

  **九**  第一条中地方税法第七十二条の百十一第二項の改正規定　関税定率法等の一部を改正する法律（平成二十八年法律第十六号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-9</sup>
  the provisions amending Article 72-111, paragraph (2) of the Local Tax Act in Article 1: the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 16 of 2016);
  <sup>machine translation, not official</sup>

  **十**  第一条中地方税法第二十三条第一項第四号の改正規定（「第七項を除く。）」の下に「、第四十二条の十一の三（第一項、第三項、第四項及び第七項を除く。）」を加える部分に限る。）及び同法第二百九十二条第一項第四号の改正規定（「第七項を除く。）」の下に「、第四十二条の十一の三（第一項、第三項、第四項及び第七項を除く。）」を加える部分に限る。）並びに同法附則第八条第四項の改正規定（同項を同条第八項とする部分を除く。）、同条第三項の改正規定（同項を同条第七項とする部分を除く。）及び同条第二項を同条第三項とし、同項の次に三項を加える改正規定（同条第五項及び第六項に係る部分に限る。）並びに附則第五条第九項及び第十項並びに第十五条第八項及び第九項の規定　企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-10</sup>
  the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part adding ", Article 42-11-3 (excluding paragraphs (1), (3), (4) and (7))" after "excluding paragraph (7))") and the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part adding ", Article 42-11-3 (excluding paragraphs (1), (3), (4) and (7))" after "excluding paragraph (7))"), the provisions amending Article 8, paragraph (4) of the Supplementary Provisions of that Act (excluding the part making that paragraph paragraph (8) of that Article), the provisions amending paragraph (3) of that Article (excluding the part making that paragraph paragraph (7) of that Article), the provisions making paragraph (2) of that Article paragraph (3) of that Article and adding three paragraphs after that paragraph (limited to the part pertaining to paragraphs (5) and (6) of that Article), and the provisions of Article 5, paragraphs (9) and (10) and Article 15, paragraphs (8) and (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Formation and Revitalization of Regional Industrial Agglomerations through Promotion of Business Location, etc. (Act No. 47 of 2017);
  <sup>machine translation, not official</sup>

  **十一**  第一条中地方税法附則第九条に二項を加える改正規定（同条第二十一項に係る部分に限る。）　原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日
  <sup>suppl-4291-2/art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-11</sup>
  the provisions adding two paragraphs to Article 9 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 9, paragraph (21) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4291-2/art-1/par-1/item-1: 附則第七条第五項 → 地方税法 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4291-2/art-7/par-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-5
- suppl-4291-2/art-1/par-1/item-1: 第七項 → 地方税法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4291-2/art-7/par-7 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-7
- suppl-4291-2/art-1/par-1/item-1: 第四号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-1/par-1/item-2: 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-4291-2/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-2
- suppl-4291-2/art-1/par-1/item-2: 第三項 → 地方税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4291-2/art-7/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3
- suppl-4291-2/art-1/par-1/item-3: 次条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4291-2/art-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2
- suppl-4291-2/art-1/par-1/item-3: 附則第五条第二項 → 地方税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4291-2/art-5/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-2
- suppl-4291-2/art-1/par-1/item-3: 第七条第八項 → 地方税法 附則第七条第八項 (Supplementary Provisions, Article 7, paragraph (8)), suppl-4291-2/art-7/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-8
- suppl-4291-2/art-1/par-1/item-3: 第九項 → 地方税法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4291-2/art-7/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-9
- suppl-4291-2/art-1/par-1/item-3: 第十五条第二項から第四項まで → 地方税法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4291-2/art-15/par-2 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-2
- suppl-4291-2/art-1/par-1/item-3: 第十五条第二項から第四項まで → 地方税法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4291-2/art-15/par-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-3
- suppl-4291-2/art-1/par-1/item-3: 第十五条第二項から第四項まで → 地方税法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4291-2/art-15/par-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-4
- suppl-4291-2/art-1/par-1/item-4: 次号 → 地方税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4291-2/art-1/par-1/item-5 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5
- suppl-4291-2/art-1/par-1/item-4: 第六号 → 地方税法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4291-2/art-1/par-1/item-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-6
- suppl-4291-2/art-1/par-1/item-4: 附則第三条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4291-2/art-3 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3
- suppl-4291-2/art-1/par-1/item-4: 第四条 → 地方税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4291-2/art-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-4
- suppl-4291-2/art-1/par-1/item-4: 第十条 → 地方税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-2/art-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10
- suppl-4291-2/art-1/par-1/item-4: 第十二条 → 地方税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4291-2/art-12 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-12
- suppl-4291-2/art-1/par-1/item-4: 第二十条 → 地方税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4291-2/art-20 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-20 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-20
- suppl-4291-2/art-1/par-1/item-5: 附則第六条 → 地方税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4291-2/art-6 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-6 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-6
- suppl-4291-2/art-1/par-1/item-5: 第十六条 → 地方税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4291-2/art-16 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-16
- suppl-4291-2/art-1/par-1/item-5: 前号 → 地方税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4291-2/art-1/par-1/item-4 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- suppl-4291-2/art-1/par-1/item-6: 附則第八条 → 地方税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4291-2/art-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-8
- suppl-4291-2/art-1/par-1/item-10: 附則第五条第九項 → 地方税法 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4291-2/art-5/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-9
- suppl-4291-2/art-1/par-1/item-10: 第十項 → 地方税法 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4291-2/art-5/par-10 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-10
- suppl-4291-2/art-1/par-1/item-10: 第十五条第八項 → 地方税法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-4291-2/art-15/par-8 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-8
- suppl-4291-2/art-1/par-1/item-10: 第九項 → 地方税法 附則第十五条第九項 (Supplementary Provisions, Article 15, paragraph (9)), suppl-4291-2/art-15/par-9 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-9

## Cited by

27 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-4291-2/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-1
- 地方税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-4
- 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-4291-2/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-1/par-1/item-5
- 地方税法 附則第二条第一項（第二次納税義務に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-2/par-1
- 地方税法 附則第三条第一項（保全差押えに関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-3/par-1
- 地方税法 附則第四条第一項（犯則事件の処分に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-4/par-1
- 地方税法 附則第五条第五項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-5
- 地方税法 附則第五条第七項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-7
- 地方税法 附則第五条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-9
- 地方税法 附則第五条第十項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-10
- 地方税法 附則第六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-6/par-1
- 地方税法 附則第七条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-2
- 地方税法 附則第七条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3
- 地方税法 附則第七条第五項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-5
- 地方税法 附則第七条第七項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-7
- 地方税法 附則第七条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-8
- 地方税法 附則第七条第九項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-9
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-8/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-10/par-1
- 地方税法 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-12/par-1
- 地方税法 附則第十五条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-3
- 地方税法 附則第十五条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-4
- 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-4291-2/art-15/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-8
- 地方税法 附則第十五条第九項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-15/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-9
- 地方税法 附則第十六条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-16/par-1
- 地方税法 附則第十七条第十三項（固定資産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-17/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-17/par-13
- 地方税法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-22/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-20261027T214204-295, 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