# 地方税法 / Local Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（国民健康保険税に関する経過措置） — address `suppl-4291-2/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-20 - 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. --- ### 第二十条（国民健康保険税に関する経過措置） — Transitional Measures Concerning National Health Insurance Tax caption: machine translation, not official 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 **第一項** 三十年新法第七百三条の四並びに附則第三十八条及び第三十八条の二の規定は、平成三十年度以後の年度分の国民健康保険税について適用し、平成二十九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-4291-2/art-20/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-20/par-1 The provisions of Article 703-4 of the 2018 New Act and Article 38 and Article 38-2 of the Supplementary Provisions of the 2018 New Act apply to national health insurance tax for fiscal 2018 and subsequent fiscal years, and the provisions then in force continue to govern national health insurance tax for fiscal years through fiscal 2017. machine translation, not official --- ## Cites - suppl-4291-2/art-20/par-1: 三十年新法第七百三条の四 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261027T202151-286, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-296, 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