# 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-5011-16. 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-5011-16`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5011-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5011-16
- 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 令和元年五月三一日法律第一六号
<sup>suppl-5011-16 · https://japanlaw.org/en/local-tax-act/suppl-5011-16 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-1</sup>

**第一項**  この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。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-5011-16/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5011-16/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  附則第三十条（地方税法（昭和二十五年法律第二百二十六号）第七十二条の二十五第十五項及び第十六項並びに第七十二条の二十六第十項及び第十一項の改正規定並びに同法附則第九条の五の改正規定に限る。）、第四十四条、第五十条及び第七十一条の規定　平成三十二年四月一日又は施行日のいずれか遅い日
  <sup>suppl-5011-16/art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-1/par-1/item-5</sup>
  the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 72-25, paragraphs (15) and (16) and Article 72-26, paragraphs (10) and (11) of the Local Tax Act (Act No. 226 of 1950) and the provisions amending Article 9-5 of the Supplementary Provisions of that Act) and Articles 44, 50 and 71 of the Supplementary Provisions: April 1, 2020 or the Effective Date, whichever is later;
  <sup>machine translation, not official</sup>

### 第三十一条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-31 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31</sup>

**第一項**  前条の規定による改正後の地方税法（次項から第四項までにおいて「新地方税法」という。）第七百四十七条の二の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定書面等地方税関係申告等について適用し、施行日前に前条の規定による改正前の地方税法（次項から第四項までにおいて「旧地方税法」という。）第七百四十七条の二第一項の規定により行われた同項に規定する特定書面等地方税関係申告等については、なお従前の例による。
<sup>suppl-5011-16/art-31/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-1</sup>
The provisions of Article 747-2 of the Local Tax Act as amended by the preceding Article (hereinafter referred to as the "New Local Tax Act" in the following paragraph through paragraph (4)) apply to specified local tax filing, etc. in writing, etc. prescribed in Article 747-2, paragraph (1) of the New Local Tax Act that is made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax filing, etc. in writing, etc. prescribed in Article 747-2, paragraph (1) of the Local Tax Act prior to amendment by the preceding Article (hereinafter referred to as the "Former Local Tax Act" in the following paragraph through paragraph (4)) that was made pursuant to that paragraph before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新地方税法第七百四十七条の三の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定地方税関係申告等について適用し、施行日前に旧地方税法第七百四十七条の三第一項の規定により行われた同項に規定する特定地方税関係申告等については、なお従前の例による。
<sup>suppl-5011-16/art-31/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-2</sup>
The provisions of Article 747-3 of the New Local Tax Act apply to specified local tax filing, etc. prescribed in paragraph (1) of that Article that is made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax filing, etc. prescribed in Article 747-3, paragraph (1) of the Former Local Tax Act that was made pursuant to that paragraph before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新地方税法第七百四十七条の四の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定書面等地方税関係通知について適用し、施行日前に旧地方税法第七百四十七条の四第一項の規定により行われた同項に規定する特定書面等地方税関係通知については、なお従前の例による。
<sup>suppl-5011-16/art-31/par-3 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-3</sup>
The provisions of Article 747-4 of the New Local Tax Act apply to specified local tax notices in writing, etc. prescribed in paragraph (1) of that Article that are made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax notices in writing, etc. prescribed in Article 747-4, paragraph (1) of the Former Local Tax Act that were made pursuant to that paragraph before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  新地方税法第七百四十七条の五の規定は、施行日以後に同条第一項の規定により行われる同項に規定する特定地方税関係通知について適用し、施行日前に旧地方税法第七百四十七条の五第一項の規定により行われた同項に規定する特定地方税関係通知については、なお従前の例による。
<sup>suppl-5011-16/art-31/par-4 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-4</sup>
The provisions of Article 747-5 of the New Local Tax Act apply to specified local tax notices prescribed in paragraph (1) of that Article that are made pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern specified local tax notices prescribed in Article 747-5, paragraph (1) of the Former Local Tax Act that were made pursuant to that paragraph before the Effective Date.
<sup>machine translation, not official</sup>

### 第三十二条（地方税法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Local Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-32 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-32</sup>

**第一項**  施行日が地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第七号に掲げる規定の施行の日以後である場合には、附則第三十条のうち地方税法第七百四十七条の二第一項に各号を加える改正規定中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
一　第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
二　第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
三　第三百二十一条の七の十一第一項に規定する通知	一　第五十三条第四十六項の規定による同項の申告
二　第七十二条の三十二第一項の規定による同項の申告
三　第七十二条の八十九の二第一項の規定による同項の申告
四　第三百十七条の六第五項の規定による同項に規定する給与支払報告書記載事項の提供
五　第三百十七条の六第六項の規定による同項に規定する公的年金等支払報告書記載事項の提供
六　第三百二十一条の七の十一第一項に規定する通知
七　第三百二十一条の八第四十二項の規定による同項の申告
<sup>suppl-5011-16/art-32/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-32/par-1</sup>
Where the Effective Date is on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), the phrases set forth in the left-hand column of the following table in the provisions adding items to Article 747-2, paragraph (1) of the Local Tax Act in Article 30 of the Supplementary Provisions are deemed to be replaced with the phrases set forth in the right-hand column of the table.
(i) the provision of the particulars to be stated in the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to that paragraph
(ii) the provision of the particulars to be stated in the public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to that paragraph
(iii) the notice prescribed in Article 321-7-11, paragraph (1)	(i) the filing under Article 53, paragraph (46) pursuant to that paragraph
(ii) the filing under Article 72-32, paragraph (1) pursuant to that paragraph
(iii) the filing under Article 72-89-2, paragraph (1) pursuant to that paragraph
(iv) the provision of the particulars to be stated in the salary payment report prescribed in Article 317-6, paragraph (5) pursuant to that paragraph
(v) the provision of the particulars to be stated in the public pension payment report prescribed in Article 317-6, paragraph (6) pursuant to that paragraph
(vi) the notice prescribed in Article 321-7-11, paragraph (1)
(vii) the filing under Article 321-8, paragraph (42) pursuant to that paragraph
<sup>machine translation, not official</sup>

### 第七十六条（地方税法等の一部を改正する法律の一部改正に伴う調整規定） — Adjustment Provisions Accompanying Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-76 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-76 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-76</sup>

**第一項**  施行日が地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第七号に掲げる規定の施行の日以後である場合には、前条の規定は、適用しない。
<sup>suppl-5011-16/art-76/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-76/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-76/par-1</sup>
Where the Effective Date is on or after the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018), the provisions of the preceding Article do not apply.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5011-16/art-31/par-1: 次項から第四項まで → 地方税法 附則第三十一条第二項 (Supplementary Provisions, Article 31, paragraph (2)), suppl-5011-16/art-31/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-2
- suppl-5011-16/art-31/par-1: 次項から第四項まで → 地方税法 附則第三十一条第三項 (Supplementary Provisions, Article 31, paragraph (3)), suppl-5011-16/art-31/par-3 — https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-3
- suppl-5011-16/art-31/par-1: 次項から第四項まで → 地方税法 附則第三十一条第四項 (Supplementary Provisions, Article 31, paragraph (4)), suppl-5011-16/art-31/par-4 — https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/par-4
- suppl-5011-16/art-31/par-1: 第七百四十七条の二 → 地方税法 第七百四十七条の二 (Article 747-2), art-747-2 — https://japanlaw.org/en/local-tax-act/art-747-2 · https://japanlaw.org/l/325AC0000000226/art-747-2
- suppl-5011-16/art-31/par-1: 同条第一項 → 地方税法 第七百四十七条の二第一項 (Article 747-2, paragraph (1)), art-747-2/par-1 — https://japanlaw.org/en/local-tax-act/art-747-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1
- suppl-5011-16/art-31/par-2: 新地方税法第七百四十七条の三 → 地方税法 第七百四十七条の三 (Article 747-3), art-747-3 — https://japanlaw.org/en/local-tax-act/art-747-3 · https://japanlaw.org/l/325AC0000000226/art-747-3
- suppl-5011-16/art-31/par-2: 同条第一項 → 地方税法 第七百四十七条の三第一項 (Article 747-3, paragraph (1)), art-747-3/par-1 — https://japanlaw.org/en/local-tax-act/art-747-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-3/par-1
- suppl-5011-16/art-31/par-3: 新地方税法第七百四十七条の四 → 地方税法 第七百四十七条の四 (Article 747-4), art-747-4 — https://japanlaw.org/en/local-tax-act/art-747-4 · https://japanlaw.org/l/325AC0000000226/art-747-4
- suppl-5011-16/art-31/par-3: 同条第一項 → 地方税法 第七百四十七条の四第一項 (Article 747-4, paragraph (1)), art-747-4/par-1 — https://japanlaw.org/en/local-tax-act/art-747-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-4/par-1
- suppl-5011-16/art-31/par-4: 新地方税法第七百四十七条の五 → 地方税法 第七百四十七条の五 (Article 747-5), art-747-5 — https://japanlaw.org/en/local-tax-act/art-747-5 · https://japanlaw.org/l/325AC0000000226/art-747-5
- suppl-5011-16/art-31/par-4: 同条第一項 → 地方税法 第七百四十七条の五第一項 (Article 747-5, paragraph (1)), art-747-5/par-1 — https://japanlaw.org/en/local-tax-act/art-747-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-5/par-1
- suppl-5011-16/art-32/par-1: 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7
- suppl-5011-16/art-76/par-1: 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第七号 → 地方税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4301-3/art-1/par-1/item-7 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-1/par-1/item-7

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第三十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-31/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-20261027T202151-236, 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-20261027T214204-281, 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