# 地方税法 / Local Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（ゴルフ場利用税に関する経過措置） — address `suppl-5021-5/art-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-11 - 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. --- ### 第十一条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax caption: machine translation, not official suppl-5021-5/art-11 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-11 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-11 **第一項** 新法第七十五条の三（第一号に係る部分に限る。）及び新法附則第十二条の二の規定は、施行日以後のゴルフ場の利用に対して課すべきゴルフ場利用税について適用し、施行日前のゴルフ場の利用に対して課するゴルフ場利用税については、なお従前の例による。 suppl-5021-5/art-11/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-11/par-1 The provisions of Article 75-3 of the New Act (limited to the part relating to item (i)) and Article 12-2 of the Supplementary Provisions of the New Act apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date, and the provisions then in force continue to govern golf course use tax imposed on the use of golf courses before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-5/art-11/par-1: 新法第七十五条の三 → 地方税法 第七十五条の三 (Article 75-3), art-75-3 — https://japanlaw.org/en/local-tax-act/art-75-3 · https://japanlaw.org/l/325AC0000000226/art-75-3 - suppl-5021-5/art-11/par-1: 第一号 → 地方税法 第七十五条の三第一項第一号 (Article 75-3, paragraph (1), item (i)), art-75-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-75-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-75-3/par-1/item-1 - suppl-5021-5/art-11/par-1: 新法附則第十二条の二 → 地方税法 附則第十二条の二の二 (Supplementary Provisions, Article 12-2-2), suppl-3251-226/art-12-2-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2 --- ## 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-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-303, 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