# 地方税法 / Local Tax Act — 第二十七条 (Supplementary Provisions, Article 27) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27. 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: 第二十七条 (Supplementary Provisions, Article 27) — address `suppl-4301-3/art-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27 - 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. --- ### 第二十七条 suppl-4301-3/art-27 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27 **第一項** 別段の定めがあるものを除き、附則第一条第十一号に掲げる規定の施行の日前に課した、又は課すべきであった市町村たばこ税については、なお従前の例による。 suppl-4301-3/art-27/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-1 Except as otherwise provided, the provisions then in force continue to govern municipal tobacco tax imposed, or that should have been imposed, before the date of enforcement of the provisions set forth in Article 1, item (xi) of the Supplementary Provisions. machine translation, not official **第二項** 令和四年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百十二を乗じて得た割合」とする。 suppl-4301-3/art-27/par-2 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-2 With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2022, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 112/100". machine translation, not official **第三項** 令和五年度の市町村たばこ税に係る地方税法第四百八十五条の十三第一項の規定の適用については、同項中「割合」とあるのは、「割合に百分の百五を乗じて得た割合」とする。 suppl-4301-3/art-27/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-27/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-27/par-3 With regard to the application of the provisions of Article 485-13, paragraph (1) of the Local Tax Act to municipal tobacco tax for fiscal 2023, the word "proportion" in that paragraph is deemed to be replaced with "proportion obtained by multiplying the proportion by 105/100". machine translation, not official --- ## Cites - suppl-4301-3/art-27/par-1: 附則第一条第十一号 → 地方税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4301-3/art-1/par-1/item-11 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11 - suppl-4301-3/art-27/par-2: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1 - suppl-4301-3/art-27/par-3: 地方税法第四百八十五条の十三第一項 → 地方税法 第四百八十五条の十三第一項 (Article 485-13, paragraph (1)), art-485-13/par-1 — https://japanlaw.org/en/local-tax-act/art-485-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-485-13/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-11 - 地方税法 附則第四十条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-40/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-40/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-20261027T214204-300, 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