# 地方税法 / Local Tax Act — 第七十六条 (Supplementary Provisions, Article 76) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5011-16/art-76. 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: 第七十六条 (Supplementary Provisions, Article 76)（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） — address `suppl-5011-16/art-76` - 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/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5011-16/art-76 - 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. caption: machine translation, not official 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 **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。 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 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. machine translation, not official --- ## Cites - 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 --- ## 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-20261027T214204-302, 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