# 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-5031-66. 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-5031-66` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-5031-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-5031-66 - 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 令和三年六月一一日法律第六六号 suppl-5031-66 · https://japanlaw.org/en/local-tax-act/suppl-5031-66 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-66/art-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1 **第一項** この法律は、令和四年一月一日から施行する。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。 suppl-5031-66/art-1/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1 This Act comes into effect on January 1, 2022; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items. machine translation, not official **一** 第六条中国民健康保険法附則第二十五条の改正規定並びに第八条中生活保護法第五十五条の八、第八十五条の二及び別表第一の三の項第三号の改正規定並びに次条第一項、附則第八条及び第十条の規定、附則第十五条中地方公務員等共済組合法（昭和三十七年法律第百五十二号）第百四十六条の改正規定、附則第二十一条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の十九の項及び別表第二から別表第五までの改正規定、附則第二十三条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の三第一項の改正規定（「第七百三条の四第十一項第一号」を「第七百三条の四第十項第一号」に改める部分に限る。）並びに附則第二十九条、第三十一条及び第三十二条の規定　公布の日 suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-1 The provision in Article 6 revising Article 25 of the Supplementary Provisions of the National Health Insurance Act, and the provision in Article 8 revising Article 55-8, Article 85-2, and Appended Table 1, row 3, item (iii) of the Public Assistance Act, and the provisions of paragraph (1) of the following Article, Article 8 and Article 10 of the Supplementary Provisions, the provision in Article 15 of the Supplementary Provisions revising Article 146 of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the provision in Article 21 of the Supplementary Provisions revising row 19 of Appended Table 1 and Appended Tables 2 through 5 of the Residential Basic Book Act (Act No. 81 of 1967), the provision in Article 23 of the Supplementary Provisions revising Article 3-2-3, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) (limited to the part replacing "Article 703-4, paragraph (11), item (i)" with "Article 703-4, paragraph (10), item (i)"), and the provisions of Article 29, Article 31 and Article 32 of the Supplementary Provisions: the date of promulgation machine translation, not official **二** 第六条の規定（前号、第五号及び第六号に掲げる改正規定並びに同条中国民健康保険法第七十二条の五第一項、第八十二条、第八十六条及び第百四条の改正規定を除く。）及び第七条の規定並びに附則第九条、第十七条及び第十九条の規定並びに附則第二十三条の規定（前号に掲げる改正規定を除く。）　令和四年四月一日 suppl-5031-66/art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-2 The provisions of Article 6 (excluding the revision provisions listed in the preceding item, item (v) and item (vi), and the provisions in that Article revising Article 72-5, paragraph (1), Article 82, Article 86 and Article 104 of the National Health Insurance Act) and the provisions of Article 7, the provisions of Article 9, Article 17 and Article 19 of the Supplementary Provisions, and the provisions of Article 23 of the Supplementary Provisions (excluding the revision provisions listed in the preceding item): April 1, 2022; machine translation, not official ### 第二条（検討） — Review caption: machine translation, not official suppl-5031-66/art-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2 **第一項** 政府は、この法律の公布後速やかに、全世代対応型の持続可能な社会保障制度を構築する観点から、社会保障制度の改革及び少子化に対処するための施策について、その実施状況の検証を行うとともに、総合的な検討に着手し、その検討の結果に基づいて速やかに法制の整備その他の必要な措置を講ずるものとする。 suppl-5031-66/art-2/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2/par-1 The government is to, promptly after the promulgation of this Act, from the perspective of building a sustainable social security system that accommodates all generations, verify the implementation status of the reform of the social security system and of measures to address the declining birthrate, commence an integrated review, and promptly take legislative measures and other necessary measures based on the results of that review. machine translation, not official **第二項** 政府は、この法律の施行後五年を目途として、この法律による改正後のそれぞれの法律（以下この項において「改正後の各法律」という。）の施行の状況等を勘案し、必要があると認めるときは、改正後の各法律の規定について検討を加え、その結果に基づいて必要な措置を講ずるものとする。 suppl-5031-66/art-2/par-2 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2/par-2 The government is to, with a target of five years after this Act comes into effect, taking into account the conditions of the enforcement, etc. of the respective Acts as amended by this Act (hereinafter referred to in this paragraph as "the respective Acts as amended"), when it finds it necessary, review the provisions of the respective Acts as amended, and take necessary measures based on the results of that review. machine translation, not official ### 第九条（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-5031-66/art-9 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-9 **第一項** 第七条の規定による改正後の地方税法第七百三条の四から第七百三条の五の二まで及び附則第三十五条の五から第三十七条の三までの規定は、令和四年度以後の年度分の国民健康保険税について適用し、令和三年度分までの国民健康保険税については、なお従前の例による。 suppl-5031-66/art-9/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-9/par-1 The provisions of Articles 703-4 through 703-5-2 and Articles 35-5 through 37-3 of the Supplementary Provisions of the Local Tax Act as amended by Article 7 apply from national health insurance tax for fiscal year 2022, and the provisions then in force continue to govern national health insurance tax up to fiscal year 2021. machine translation, not official ### 第三十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5031-66/art-32 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-32 **第一項** 附則第三条から第十条まで、第十二条、第十四条及び第十六条に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-5031-66/art-32/par-1 · https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-32/par-1 Beyond what is provided for in Article 3 through Article 10, Article 12, Article 14 and Article 16 of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5031-66/art-1/par-1/item-1: 次条第一項 → 地方税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5031-66/art-2/par-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2/par-1 - suppl-5031-66/art-1/par-1/item-1: 第三十二条 → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5031-66/art-32 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-32 - suppl-5031-66/art-1/par-1/item-2: 前号 → 地方税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5031-66/art-1/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-1 - suppl-5031-66/art-1/par-1/item-2: 附則第九条 → 地方税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5031-66/art-9 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-9 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-9 - suppl-5031-66/art-2/par-2: この項 → 地方税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5031-66/art-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2/par-2 - suppl-5031-66/art-9/par-1: 地方税法第七百三条の四から第七百三条の五の二まで → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/en/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - suppl-5031-66/art-9/par-1: 地方税法第七百三条の四から第七百三条の五の二まで → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/en/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - suppl-5031-66/art-9/par-1: 地方税法第七百三条の四から第七百三条の五の二まで → 地方税法 第七百三条の五の二 (Article 703-5-2), art-703-5-2 — https://japanlaw.org/en/local-tax-act/art-703-5-2 · https://japanlaw.org/l/325AC0000000226/art-703-5-2 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十五条の五 (Supplementary Provisions, Article 35-5), suppl-3251-226/art-35-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-5 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十五条の六 (Supplementary Provisions, Article 35-6), suppl-3251-226/art-35-6 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十五条の七 (Supplementary Provisions, Article 35-7), suppl-3251-226/art-35-7 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-35-7 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-7 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3251-226/art-36 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-36 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-3251-226/art-37 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-3251-226/art-37-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2 - suppl-5031-66/art-9/par-1: 附則第三十五条の五から第三十七条の三まで → 地方税法 附則第三十七条の三 (Supplementary Provisions, Article 37-3), suppl-3251-226/art-37-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-37-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-1 - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-1/par-1/item-2 - 地方税法 附則第二条第二項（検討） — https://japanlaw.org/en/local-tax-act/suppl-5031-66/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5031-66/art-2/par-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-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-20261027T214204-238, 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