# 地方税法 / Local Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4311-3/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-4311-3/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4311-3/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4311-3/art-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-1 **第一項** この法律は、平成三十一年四月一日から施行する。ただし、第二章並びに附則第五条、第八条（地方税法第二十七条第二項の改正規定（「第五十条第六項、」を削る部分を除く。）及び同法第二百九十九条第二項の改正規定を除く。）、第九条から第十六条まで、第十七条（特別会計に関する法律（平成十九年法律第二十三号）第二十三条第一号ニの改正規定に限る。）、第十八条、第十九条及び第二十一条（総務省設置法（平成十一年法律第九十一号）第四条第一項第五十三号及び第五十五号の改正規定に限る。）の規定は、令和六年一月一日から施行する。 suppl-4311-3/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-1/par-1 This Act comes into effect on April 1, 2019; provided, however, that the provisions of Chapter II, and of Article 5, Article 8 (excluding the provisions revising Article 27, paragraph (2) of the Local Tax Act (excluding the part deleting "Article 50, paragraph (6),") and the provisions revising Article 299, paragraph (2) of that Act), Article 9 through Article 16, Article 17 (limited to the provisions revising Article 23, item (i), sub-item (d) of the Act on Special Accounts (Act No. 23 of 2007)), Article 18, Article 19, and Article 21 (limited to the provisions revising Article 4, paragraph (1), item (liii) and item (lv) of the Act for Establishment of the Ministry of Internal Affairs and Communications (Act No. 91 of 1999)) of the Supplementary Provisions come into effect on January 1, 2024. machine translation, not official --- ## Cites - suppl-4311-3/art-1/par-1: 第九条から第十六条まで → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4311-3/art-9 — https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第九条第八項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-9/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-8 --- ## 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-20261027T214204-302, 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