# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

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- 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-5011-8`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5011-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5011-8
- 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.

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## 附　則 令和元年五月一七日法律第八号
<sup>suppl-5011-8 · https://japanlaw.org/en/local-tax-act/suppl-5011-8 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-8/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-1</sup>

**第一項**  この法律は、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第一条第二号に掲げる規定の施行の日の属する年の翌年の四月一日までの間において政令で定める日から施行する。ただし、次条及び附則第十四条の規定は、公布の日から施行する。
<sup>suppl-5011-8/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within the period up to April 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012); provided, however, that the provisions of the following Article and Article 14 of the Supplementary Provisions come into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

### 第十一条（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-5011-8/art-11 · https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-11</sup>

**第一項**  前条の規定による改正後の地方税法第三百四十八条第二項（第十三号に係る部分に限る。）の規定は、この法律の施行の日の属する年の翌年の一月一日（当該施行の日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用し、当該年度の前年度分までの固定資産税については、なお従前の例による。
<sup>suppl-5011-8/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-11/par-1</sup>
The provisions of Article 348, paragraph (2) of the Local Tax Act as amended by the preceding Article (limited to the part relating to item (xiii)) apply to fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year that includes the date of enforcement of this Act (or that day, where the date of enforcement is January 1) and for subsequent fiscal years, and the provisions then in force continue to govern fixed assets tax up to the fiscal year preceding that fiscal year.
<sup>machine translation, not official</sup>

### 第十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-8/art-14 · https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-14</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5011-8/art-14/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-14/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5011-8/art-1/par-1: 附則第十四条 → 地方税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5011-8/art-14 — https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-14
- suppl-5011-8/art-11/par-1: 地方税法第三百四十八条第二項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/art-348/par-2 · https://japanlaw.org/l/325AC0000000226/art-348/par-2
- suppl-5011-8/art-11/par-1: 第十三号 → 地方税法 第三百四十八条第二項第十三号 (Article 348, paragraph (2), item (xiii)), art-348/par-2/item-13 — https://japanlaw.org/en/local-tax-act/art-348/par-2/item-13 · https://japanlaw.org/l/325AC0000000226/art-348/par-2/item-13

## 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（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5011-8/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5011-8/art-1/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-20261027T214204-003, 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