# 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-5031-30. 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-5031-30` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5031-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-30 - 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 令和三年五月一〇日法律第三〇号 suppl-5031-30 · https://japanlaw.org/en/local-tax-act/suppl-5031-30 · https://japanlaw.org/l/325AC0000000226/suppl-5031-30 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-30/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-30/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-30/art-1 **第一項** この法律は、公布の日から起算して一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。 suppl-5031-30/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-30/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-30/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one month from the date of promulgation. machine translation, not official ### 第八条（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 caption: machine translation, not official suppl-5031-30/art-8 · https://japanlaw.org/en/local-tax-act/suppl-5031-30/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-30/art-8 **第一項** 施行日前に旧災害対策基本法第六十条第一項及び第六項の規定による避難のための立退きの勧告が行われた場合における前条の規定による改正後の地方税法第三百四十九条の三の三第一項の規定の適用については、同項中「指示又は」とあるのは「指示、」と、「設定」とあるのは「設定又は災害対策基本法等の一部を改正する法律（令和三年法律第三十号。以下この項において「災対法等一部改正法」という。）第一条の規定による改正前の災害対策基本法第六十条第一項及び第六項の規定による避難のための立退きの勧告」と、「）及び第六項」とあるのは「）及び第六項（災対法等一部改正法附則第二条第二項の規定によりなお従前の例によることとされる場合における災対法等一部改正法第一条の規定による改正前のこれらの規定を含む。）」とする。 suppl-5031-30/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-30/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-30/art-8/par-1 Where, before the Effective Date, a recommendation to evacuate has been issued under Article 60, paragraphs (1) and (6) of the Former Basic Act on Disaster Management, with regard to the application of Article 349-3-3, paragraph (1) of the Local Tax Act as amended by the preceding Article, the phrase "instruction or" in that paragraph is deemed to be replaced with "instruction,", the phrase "establishment" is deemed to be replaced with "establishment or the recommendation to evacuate under Article 60, paragraphs (1) and (6) of the Basic Act on Disaster Management prior to amendment by Article 1 of the Act Partially Amending the Basic Act on Disaster Management, etc. (Act No. 30 of 2021; hereinafter referred to as the "Basic Act on Disaster Management, etc. Amendment Act" in this paragraph)", and the phrase "and paragraph (6)" is deemed to be replaced with "and paragraph (6) (including those provisions prior to amendment by Article 1 of the Basic Act on Disaster Management, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to Article 2, paragraph (2) of the Supplementary Provisions of the Basic Act on Disaster Management, etc. Amendment Act)". machine translation, not official --- ## Cites - suppl-5031-30/art-8/par-1: 地方税法第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/art-349-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-349-3-3/par-1 - suppl-5031-30/art-8/par-1: 災害対策基本法等の一部を改正する法律（令和三年法律第三十号。以下この項において「災対法等一部改正法」という。）第一条 → e-Gov law 503AC0000000030, 第一条 (Article 1), art-1 — not held in this collection --- ## 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-20261027T214204-250, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-304, 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